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This paper aims to analyze factors that influence Environmental, Social and GovernanceGovernance (ESGESG) performance reporting by healthcareHealthcare sector companiesCompanies in European Union (EU) countries. To achieve the goal, an empirical analysis was conducted with healthcareHealthcare companiesCompanies, listed in the EU, for 2017–2021. Our research model considered nine research hypotheses regarding the relationship between corporate governanceGovernance variables and ESGESG performance reporting. The moderate effect of stakeholderStakeholder engagement on these relations was tested. Statistical analysis was performed using Partial Least Squares based Structural Equation. We confirmed eight hypotheses regarding the effect of corporate governanceGovernance variables on ESGESG performance reporting. The moderate effect of stakeholderStakeholder engagement was confirmed for only three of the corporate governanceGovernance variables. Our Results are useful for all ESGESG disclosure users, governments, and organizationsOrganizations working on developing sustainability reporting standards.

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Does Corporate Governance Impact ESG Performance Reporting in Healthcare?

  • 章节

  • 发表日期：

    2025年

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  • Amélia Ferreira da Silva,
  • Francisco Carreira,
  • Catarina Cepêda

摘要

This paper aims to analyze factors that influence Environmental, Social and GovernanceGovernance (ESGESG) performance reporting by healthcareHealthcare sector companiesCompanies in European Union (EU) countries. To achieve the goal, an empirical analysis was conducted with healthcareHealthcare companiesCompanies, listed in the EU, for 2017–2021. Our research model considered nine research hypotheses regarding the relationship between corporate governanceGovernance variables and ESGESG performance reporting. The moderate effect of stakeholderStakeholder engagement on these relations was tested. Statistical analysis was performed using Partial Least Squares based Structural Equation. We confirmed eight hypotheses regarding the effect of corporate governanceGovernance variables on ESGESG performance reporting. The moderate effect of stakeholderStakeholder engagement was confirmed for only three of the corporate governanceGovernance variables. Our Results are useful for all ESGESG disclosure users, governments, and organizationsOrganizations working on developing sustainability reporting standards.