Sustainability Reporting Practices in the Healthcare Products Sector – the Case of Europe and North America

摘要: The Paper’s goals: For the last two decades, sustainability reporting has increasingly been gaining attention of managers, and consequently, academicians, too. This is due to growing interest a wide range stakeholders, such as governments, investors, customers, in non-financial information disclosed by business public organisations. However, designing implementing report that fits needs these different stakeholder groups challenge. differences between various sectors make this challenge even greater. focus paper will be on healthcare products sector. aim investigate scope quality practices companies operating European North American Research methods: study based current literature (NFI) reporting. empirical part qualitative descriptive research design. Content analysis conducted reports issued 2018 2019, 11 8 organisations nature solely from secondary data sources. Expected results research: contribute international health management existing Based findings, sector’s carefully identified. authors also compare organisations’, subsequently, they define trends best field.