Evidence map›Paper›PMID 41437059›Full record

SynthesisBMC health services research2025

Sustainability management control in healthcare organizations - current state and future directions.

Philumena Bauer, Dorothea Greiling, Birgit Grüb-Martin, Laura Kienast

Abstract readSystematic Review
In one paragraph

Synthesis in BMC health services research, 2025. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Cited by 2 papers.

0numbers the graph read from it
0cells of the map it votes in
2citing papers in PubMed
–field-weighted citation impact
1 · What the graph read from it

What it found

Each row is one number read from the abstract, on the scale the paper reported it, with its interval. Left of the dashed line favours the treatment, right favours the comparator. Under each row is the sentence it came from. New to these charts? A ten-minute tutorial.

The abstract states no effect estimate the extractor could read, or names no intervention and outcome on the map, so this paper lights no cell and moves no belief. It is still indexed, cited and linked below.

2 · The registry

The trial behind it

Trials whose registry record cites this paper, or whose number appears in the abstract. A trial that started after this paper was published is citing it as background, not reporting it.

Neither the registry nor the abstract names a trial number. If this is a trial report, that itself is worth knowing.

3 · Its place in the literature

Who cites it

2 citing papers in PubMed.

  1. Article
  2. Article
4 · The record

Corrections and comments

PubMed lists nothing against this paper. Absence here is not a guarantee, only a check that was made.

5 · Who and what money

Authors and funding

4 authors.

Philumena BauerInstitute of Management Accounting, Johannes Kepler University Linz, Altenberger Straße 69, Linz, 4040, Austria. philumena.bauer@jku.at.
Dorothea GreilingInstitute of Management Accounting, Johannes Kepler University Linz, Altenberger Straße 69, Linz, 4040, Austria.
Birgit Grüb-MartinInstitute of Management Accounting, Johannes Kepler University Linz, Altenberger Straße 69, Linz, 4040, Austria.
Laura KienastInstitute of Management Accounting, Johannes Kepler University Linz, Altenberger Straße 69, Linz, 4040, Austria.

Funding

No grant is acknowledged in the PubMed record.

6 · The paper itself

Abstract

Environmental, social, and governance (ESG) considerations are increasingly vital for healthcare organizations (HCOs), which face rising pressures from climate change, limited financial resources, and regulatory obligations towards HCOs’ engagement for ESG-matters. Environmentally, the healthcare sector contributes around 4.4% of global CO₂ emissions, underscoring the urgency of green transformation. This study systematically reviews the academic literature to identify which types of sustainability management controls (SMCs) are used to support ESG-matters in HCOs and outlines avenues for future research. The review is global in scope and includes all types of HCOs. Drawing on strategic stakeholder and legitimacy theory, the most widely applied theories in ESG-accounting, this study explores the instrumental and socio-political dimensions of SMCs. The findings reveal a dominant emphasis on environmental sustainability, with cultural and administrative controls being the most frequently discussed, while cybernetic, planning and strategy, and reward and compensation remain under explored. The study highlights the lack of strategic-operational integration and offers a conceptual framework to guide researchers, practitioners, and policymakers in embedding ESG-driven management control systems more effectively.

Indexed as

Delivery of Health CareClimate ChangeConservation of Natural ResourcesHumansESGHealthcare sectorManagement controlSystematic literature review

Identifiers

PMID41437059
PMCPMC12837410

What OpenQuestion holds

Textmetadata
LicenceCC BY-NC-ND
Read underepoch 390

Registered trials

None linked

Read under generation 80e0d062 · epoch 390. Bibliography from PubMed, PubMed Central and OpenAlex; grants from NIH RePORTER; trial links from ClinicalTrials.gov; estimates, votes and beliefs from the OpenQuestion graph.