CORPORATE SUSTAINABILITY IN THE HEALTH SECTOR: A THEORETICAL FRAMEWORK

Abstract

The objective of this study is to identify the concepts of sustainability and corporate sustainability, their historical development and contributing organizations, the reasons and principles of sustainability, and the necessary steps for achieving corporate sustainability in healthcare institutions. This article conducts a literature review on the topics of sustainability and corporate sustainability by examining various databases, online libraries, and academic publications. Supported by examples and recommendations found in the literature, the article provides several suggestions for achieving corporate sustainability in healthcare institutions. These recommendations can serve as a valuable guide for healthcare institutions to operate in accordance with sustainability principles and work towards a sustainable future. Corporate sustainability for healthcare institutions includes recommendations that can be applied in environmental, social, and economic areas. Some of these recommendations include energy efficiency, waste management, green energy usage, providing social benefit, and implementing sustainable business practices. These recommendations can help healthcare institutions achieve their sustainability goals and ensure the sustainability of healthcare services in the future. Accounting collects, analyzes, and reports sustainability-related data accurately. This data helps businesses evaluate their sustainability performance and plan their future activities. Among the reasons why sustainability is necessary in the healthcare sector are high carbon footprint and waste production, energy and water consumption, material waste, and the widespread use of single-use materials. Therefore, healthcare institutions must operate their businesses in accordance with sustainability principles, fulfill their environmental and social responsibilities, and strive for a sustainable future along with their financial goals.