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ESG in Healthcare: Recommendations for the Public Sector
Abstract
Theoretical background: Healthcare systems around the world face increasing pressure to expand the accessibility and quality of medical services while simultaneously ensuring financial efficiency and incorporating environmental, social, and governance factors (ESG). Implementing ESG strategies in healthcare companies can be a key component of sustainable resource management, improving transparency in management processes, and building public trust. Integrating ESG with health policy can also support the long-term financial stability of healthcare companies and allow more responsible investment decisions in the healthcare sector.
Purpose of the article: The aim of the research is to formulate ESG-related recommendations for the healthcare sector in Poland, considering systemic challenges and financial constraints characteristic of the public sector. The empirical research question posed is whether and which ESG elements can be effectively integrated into the management system of public healthcare entities to enhance their stability, efficiency, and transparency. The research highlights the need to align managerial practices with global trends in sustainable development.
Research methods: The methodology is based on a review of the literature, analysis of legal acts, and qualitative analysis of ESG reports for 2024 prepared in accordance with the CSRD by three private healthcare companies – joint-stock companies. This combination of sources enables the formulation of recommendations for the public sector while indicating potential benefits and barriers to implementing ESG strategies, as well as areas requiring regulatory or organisational support.
Main findings: The results contribute to a better understanding of the development of ESG in the healthcare sector and can serve as a valuable guide for policymakers and managers in public healthcare institutions. The findings emphasise the importance of developing ESG reporting standards, strengthening managerial competencies, and incorporating sustainable development objectives into healthcare finance and organisation in Poland.
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DOI: http://dx.doi.org/10.17951/h.2026.60.2.117-135
Date of publication: 2026-08-12 23:46:12
Date of submission: 2025-09-29 14:54:57
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