نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری، گروه حسابداری، پردیس بینالمللی کیش، دانشگاه تهران، ایران
2 دانشیار، گروه حسابداری، دانشکده مدیریت، دانشگاه تهران، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Introduction: The importance of sustainability reporting in fulfilling the responsibility of organizations to be accountable makes it important to identify sustainability reporting indicators in hospitals; because in the absence of appropriate and specific indicators, accountability and gaining acceptance and legitimacy in society are difficult or impossible, especially during the COVID-19 pandemic. Accordingly, the aim of the present study is to identify the dimensions and indicators of sustainability reporting in Iranian public hospitals.
Research Method: This study is applied in terms of purpose, descriptive-survey in terms of nature and method, and inductive in terms of reasoning logic. To achieve the research goal, first, the sustainability reports of medical supply chains (holdings) and foreign hospitals in 2020 were reviewed using the "theme analysis" method. After that, to adapt the results to Iranian conditions, 20 experts in the field of research were selected using the snowball sampling method and surveyed using the Delphi method.
Findings: By analyzing foreign sustainability reports, 78 indicators were identified. According to the opinions of experts, 73 indicators were selected for use in sustainability reporting of Iranian public hospitals. The dimensions identified based on sustainability reports in foreign hospitals, in order of importance, are: environmental, social, governance, performance, economic, ethical, legal, dignity of human capital, responsibility towards healthcare services, structural characteristics and altruistic requirements. With the approval of experts, the mentioned dimensions can also be used to classify sustainability reporting indicators in Iranian public hospitals.
Conclusion: Given that sustainability reporting disclosure in Iran is voluntary and no sustainability report has been prepared in the healthcare sector so far, the results of this study can help hospitals in appropriately disclosing information for greater reporting transparency and accountability.
کلیدواژهها [English]
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