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Influential Variables of Sustainability Disclosures by Spanish Public Hospitals

机译：西班牙公立医院的可持续发展披露的有影响力变量

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摘要

This paper explores whether the extent of sustainability information disclosed by Spanish public hospitals is affected by internal characteristics of such organizations as well as by political ideology and socioeconomic variables. We used the institutional, stakeholder, and legitimacy theories to explain different levels of sustainability disclosures. To accomplish our goal, we collected data through content analysis of the institutional websites of all Spanish public hospitals registered in the 2016 National Database of Hospitals, corporate annual reports, and sustainability reports published by Spanish hospitals. The results show that the most influential variables associated with the extent of sustainability information disclosed by Spanish public hospitals are the hospitals' size, political ideology, and reputation as well as the access they have to the Internet. According to the legitimacy theory, the Spanish public universities that have revealed more sustainability information are more visible and may be perceived to have greater legitimacy in society. However, the extent of sustainability information disclosed by Spanish public hospitals is far from being adequate. According to the institutional theory, this is explained by the lack of coercive and normative forces.
机译：本文探讨了西班牙公立医院披露的可持续发展信息程度是否受到这些组织的内部特征以及政治思想和社会经济变量的影响。我们利用制度，利益相关者和合法性理论来解释不同层次的可持续性披露。为实现我们的目标，我们通过2016年全国医院数据库，公司年度报告和由西班牙医院发布的可持续发展报告中注册的所有西班牙公立医院的机构网站的内容分析来收集数据。结果表明，与西班牙公立医院披露的可持续发展信息相关的最有影响力的变量是医院的规模，政治意识形态和声誉以及他们对互联网的访问。根据合法性理论，揭示了更多可持续性信息的西班牙公共大学更加明显，可能被认为具有更大的社会合法性。但是，西班牙公立医院披露的可持续发展信息远远不足。根据制度理论，这是缺乏胁迫和规范力的解释。

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