Track Description
Healthcare organizations are facing growing pressure to demonstrate both financial accountability and social–environmental responsibility. Hospitals, clinics, and healthcare networks are increasingly recognizing that sustainable management is not only a matter of compliance but also a driver of strategic value, efficiency, and stakeholder trust. This track examines how sustainability accounting and reporting tools – such as ESG frameworks, integrated reporting, and sustainability reports – can enhance strategic decision-making, governance transparency, and organizational performance within the healthcare sector.

We welcome contributions that examine how accounting systems and managerial practices are evolving to support sustainability-oriented governance in healthcare, including public, private, and hybrid organizations.
Key questions include:

• How can ESG and sustainability data inform resource allocation, risk management, and long-term strategy?
• What governance mechanisms can enable leadership teams to balance financial objectives with environmental and social outcomes?
• How can integrated reporting foster accountability and innovation in decision-making processes?

The track also invites studies and cases that link environmental and social sustainability to financial performance, for instance, through cost reductions achieved by preventing hazardous waste and ensuring proper disposal, efficiency gains via recycling and reuse initiatives, or value creation through preventive and wellness-oriented programs that improve quality of life and reduce long-term expenditures.

By bridging accounting, management, and healthcare governance, this track aims to identify how sustainability information can be transformed into actionable insights, guiding managers toward decisions that are economically sound, socially fair, and environmentally responsible. Interdisciplinary perspectives connecting health economics, strategy, and performance management are especially encouraged.