From Global Reporting Initiative to Local Reporting Initiative A study about the adaptation of a generic voluntary sustainability standard to the context of a Dutch academic hospital
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2018-07-13
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en
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The primary purpose of this thesis is to understand how a generic voluntary sustainability standard, such as the Global Reporting Initiative (GRI), can be adapted to the context of a healthcare organization in order to become a local reporting initiative. A qualitative research design based on a single case study at a Dutch healthcare organization aims at answering the following research question: How can voluntary sustainability standards, such as the Global Reporting Initiative Standards be adapted to the context of healthcare organizations?
Through a qualitative research method this thesis examines the concept of voluntary sustainability standards in relation to corporate social responsibility, stakeholder theory, and adaptation practices by reviewing the relevant academic literature. Second, a document analysis is used to look at what other similar healthcare organizations already have done about the adaptation of the Global Reporting Initiative. Finally, a document analysis and semi-structured open-ended interviews are used to gain insight in internal expectations in a Dutch healthcare organization regarding the adaptation of the Global Reporting Initiative.
Findings show that when adapting voluntary sustainability standards one should take into account the technical, cultural and political fit that the standard has with the organization (Ansari et al., 2010). Furthermore, adaptation of the GRI is not widespread in the Netherlands. Only two healthcare organizations use the GRI to disclose non-financial information. Furthermore, sustainability is a concept that is surrounded by confusion. This is partly caused by an individual‟s frame of reference. Another cause is the changing nature of sustainability. Other factors that affect the adaptation of voluntary standards are the lack of focus in an organization‟s sustainability strategy and different interests of internal and external stakeholders.
Conclusion: The adaptation of the Global Reporting Initiative Standards is a complex process. Many factors need to be taken into account when adapting the voluntary sustainability standard. First, a selection of sustainability topics must be made. Second, the healthcare context almost obliges healthcare organizations to include the patient‟s perspective with every sustainability initiative that they initiate. However, it should be taken into account that not all topics affect or concern patients. For topics that do concern the patient it is advised that patients are consulted. Third, because the adaptation of a voluntary sustainability standard such as the GRI is a dynamic process that happens over time it requires a kind of trail-and-error-approach, especially because experience and creativity is required to adapt the standards. But before a healthcare organization attempts to adapt voluntary sustainability standards it first needs to know what their CSR or sustainability strategy is. Among employees it should be clear what sustainability in their organization entails and what topics or goals they are focusing on. Only then an organization can select their stakeholders and perform a stakeholder dialogue to explore what their interests are.
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Faculteit der Managementwetenschappen