Abstract This paper explores whether the extent of sustainability information disclosed by Spanish public hospitals is affected by internal characteristics of such organizations as well as by political ideology and socioeconomic variables. We used the institutional, stakeholder, and legitimacy theories to explain different levels of sustainability disclosures. To accomplish our goal, we collected data through content analysis of the institutional websites of all Spanish public hospitals registered in the 2016 National Database of Hospitals, corporate annual reports, and sustainability reports published by Spanish hospitals. The results show that the most influential variables associated with the extent of sustainability information disclosed by Spanish public hospitals are the hospitals’ size, political ideology, and reputation as well as the access they have to the Internet. According to the legitimacy theory, the Spanish public hospitals that have revealed more sustainability information are more visible and may be perceived to have greater legitimacy in society. However, the extent of sustainability information disclosed by Spanish public hospitals is far from being adequate. According to the institutional theory, this is explained by the lack of coercive and normative forces.

中文翻译：

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西班牙公立医院可持续性披露的影响变量

摘要 本文探讨西班牙公立医院披露的可持续性信息的程度是否受此类组织的内部特征以及政治意识形态和社会经济变量的影响。我们使用制度、利益相关者和合法性理论来解释不同层次的可持续性披露。为实现我们的目标，我们通过对 2016 年国家医院数据库中注册的所有西班牙公立医院的机构网站、企业年度报告和西班牙医院发布的可持续发展报告进行内容分析来收集数据。结果表明，与西班牙公立医院披露的可持续性信息程度相关的最有影响的变量是医院规模、政治意识形态、和声誉以及他们对互联网的访问。根据合法性理论，披露了更多可持续发展信息的西班牙公立医院更显眼，可能被认为在社会上具有更大的合法性。然而，西班牙公立医院披露的可持续性信息的范围还远远不够。根据制度理论，这是因为缺乏强制性和规范性力量。