Purpose

This paper examines the level of sustainability disclosures provided by Spanish hospitals using exclusively the information revealed in their institutional websites. Based on different levels of disclosure, the authors try to find the possible reasons why some Spanish hospitals reveal more sustainability information than others.

Design/methodology/approach

To achieve this goal, the authors conducted a content analysis of the official websites of all Spanish hospitals identified by the Ministry of Health, Social Services and Equality.

Findings

The results reveal that Spanish hospitals seem to use sustainability disclosures for different legitimizing purposes. In general, the results indicate that Spanish hospitals may be driven by symbolic rather than substantive actions to achieve legitimacy from stakeholders.

Originality/value

Due to the lack of empirical research on the hospital sector, more research is required to improve understanding of why hospitals disclose sustainability information or not.

中文翻译：

---

西班牙医院的在线可持续性披露：制度主义方法

目的

本文仅使用其机构网站上披露的信息，研究了西班牙医院提供的可持续性披露水平。基于不同程度的披露，作者试图找出一些西班牙医院披露的可持续性信息比其他医院更多的可能原因。

设计/方法/方法

为了实现这一目标，作者对卫生、社会服务和平等部确定的所有西班牙医院的官方网站进行了内容分析。

发现

结果表明，西班牙医院似乎将可持续性披露用于不同的合法化目的。总的来说，结果表明，西班牙医院可能是由象征性而非实质性行动驱动的，以实现利益相关者的合法性。

原创性/价值

由于缺乏对医院部门的实证研究，需要更多的研究来提高对医院披露可持续性信息的原因的理解。