A Prescription for Greener Healthcare Management - The Influence of the Corporate Sustainability Reporting Directive on the Management Practices of Dutch Hospitals
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2025
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en
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While the current green strategy of top-clinical hospitals is ambitious, this thesis shows that the management practices underlying the strategy are constrained by insufficient sustainability accounting processes, resulting in a lack of data to effectively drive sustainability performance. Moreover, the hospitals are unable to produce detailed sustainability reports to inform their most influential stakeholders, such as banks and health insurance companies. These stakeholders do not address these problems, as the current legitimacy claim of hospitals rests not on sustainability, but rather on delivering short-term healthcare and financial responsibility. Without the right external pressures, however, hospitals are unable to invest in proper green management.
While the Corporate Sustainability Reporting Directive (CSRD) does have the potential to enhance current management practices, the analysis reveals that the directive does not solve the core problems described above. As the directive remains a voluntary practice for most hospitals, complex issues are still being avoided. Even CSRD-mandated hospitals still have room for strategic selectivity and limited data collection. In addition, hospitals do not experience more engaged stakeholders, as their CSRD-mandated stakeholders are delayed, limited or exempt by new legislation of the European Union (the Omnibus Proposal) and fear increased administrative burden.
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Faculteit der Managementwetenschappen