Title: Sustainability reporting of German healthcare companies: a comparison

Authors: Remmer Sassen; Miriam Stoffel; Vera Braun

Addresses: TU Dresden, Dresden, Saxony, Germany ' Universität Hamburg, Hamburg, Germany ' TU Dresden, Dresden, Saxony, Germany

Abstract: This study assesses the status quo of sustainability reporting by German healthcare companies. First, content analysis was conducted based on eight sustainability reports. Second, we developed case studies for three of those firms by investigating the further reporting environment. The results indicate that the specific business sector of a company does not influence its sustainability reporting level. Moreover, the case studies show a differentiated picture in regards to the sustainability activities of those companies. Most companies recognise sustainability as a subordinate part of their company values and often integrate substantial sustainability schemes. Only one company emphasises that sustainability has always been at the core of the company's philosophy. To ensure a more transparent and sustainable development, this outcome indicates that new laws should not only require the creation of a sustainability report, but also regulate the formalities of it to derive a common standard.

Keywords: sustainability reporting; healthcare; voluntary disclosure; Germany; content analysis.

DOI: 10.1504/IJCM.2022.130697

International Journal of Comparative Management, 2022 Vol.4 No.2, pp.102 - 120

Received: 29 Nov 2021
Accepted: 15 Dec 2021
Published online: 03 May 2023 *

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