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Reporting Challenges of the Social Dimension ESG in Healthcare.

Bakker, Britt (2025) Reporting Challenges of the Social Dimension ESG in Healthcare.

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Abstract:Although, the healthcare sector is exempt from ESG regulations under the Corporate Sustainability Reporting Directive (CSRD), stakeholders are increasingly demanding transparency in ESG activities and data disclosure. The sector plays a crucial role in in the global economy and fostering trust with society. However, the social aspect of ESG reporting is particularly significant, as health is linked to well-being, ethics, and interpersonal relationships. The healthcare sector has strong capabilities in addressing social issues, but many organizations still face certain major challenges such as lack of standardized guidelines and data management issues, resource constraints, limited industry-wide collaboration, and organizational commitment also hinder progress. To improve ESG reporting in healthcare, clear regulatory guidelines should be developed, data collection and integration should be enhanced, resources should be allocated effectively, collaboration within the sector should be strengthened, and ESG literacy and training should be boosted. Further research and industry-led initiatives are needed to bridge the gap between current efforts to create an integrated and standardized approach to ESG reporting in healthcare.
Item Type:Essay (Master)
Clients:
Robert Muntel Financial Consultancy, Enschede, The Netherlands
Faculty:BMS: Behavioural, Management and Social Sciences
Subject:43 environmental science
Programme:Business Administration MSc (60644)
Link to this item:https://purl.utwente.nl/essays/106285
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