Abstract:

Corporate social responsibility (CSR) can be understood as the way in which a business entity is
consciously responsible for its action(s) and non-action(s) and the impact of these on society and the environment. The concept refers to the approach used by organisations to integrate social, environmental and economic concerns into their values, culture, decision making, strategy and operations in a transparent and ethical manner. The aim of the article is to examine the CSR reporting practices among hospitals worldwide. The aim was achieved through studying the GRI Sustainability Disclosure Database where CSR reports are issued. The key findings are the following: (1) CSR reporting practises in healthcare sector are not very widespread, (2) even if a number of CSR reports has been growing since 2004 when the first two reports had been elaborated, that number oscillates around below 20 a year, (3) the biggest amount of hospitals disclosing CSR-related activities is observed in Asia region.