Integrating ESG principles into hospital sustainability accounting: An ethnomethodological study of institutional performance
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Rimi Gusliana Mais 1 * , Nur Rahmat 1 , Desy Amaliati Setiawan 1 , Lim Hendra 1 , Hasddin 2
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1 Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Jakarta, INDONESIA2 Lakidende University, Unaaha, INDONESIA* Corresponding Author

Abstract

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.

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This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Article Type: Research Article

EUR J SUSTAIN DEV RES, Volume 10, Issue 2, 2026, Article No: em0382

https://doi.org/10.29333/ejosdr/18099

Publication date: 01 Apr 2026

Online publication date: 13 Mar 2026

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Article Downloads: 8

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