Integrating ESG principles into hospital sustainability accounting: An ethnomethodological study of institutional performance

This study aims to understand and analyze the implementation of sustainability accounting practices in the daily activities of hospitals, as well as to examine the contribution of these practices to improving hospital performance through the development of an environmental, social, and governance (ESG) framework relevant to the current hospital operational situation. Furthermore, this study also aims to gain an in-depth understanding of the practices and perspectives of stakeholders in integrating ESG and sustainability principles. The data collection method in this study uses an ethnomethodological approach through interviews, non-participant observation, and document study. The results show that the hospital has implemented sustainability accounting, as reflected in various activities that begin to intersect with ESG aspects. Various activities that have been carried out show a direct relationship with these three aspects. This study implies that the implementation of sustainable accounting practices in hospitals that are integrated with ESG aspects can improve overall institutional performance. The use of an ethnomethodological approach provides in-depth insights into stakeholder perceptions and practices in integrating sustainability principles, thus enabling the development of a contextual ESG framework that can be applied to sustainable accounting in the healthcare sector. This study contributes to the sustainable development discourse by contextualizing ESG-based sustainability accounting in public healthcare institutions, thereby expanding the theoretical understanding of sustainability accounting in the healthcare sector.