Problems of Sustainable Human Capital Development in the Reporting of Teaching Hospitals

Abstract

Teaching hospitals are healthcare entities that provide medical services to patients. Their highly specialised medical staff not only deliver healthcare services, but also educate future medical professionals, conduct clinical research and support the development of medical technologies. Consequently, qualified personnel are a key asset for teaching hospitals and the foundation of their development. The aim of the article is to analyse the possibilities for presenting and disclosing sustainable development policies in the ‘ESRS S1 Own Workforce’ area within the current reporting practices of teaching hospitals. The following research question is addressed: To what extent does the current financial statement format of teaching hospitals enable the communication of sustainable development policies related to human capital management to stakeholders? What is the prevailing practice in this area? The analyses conducted indicate that the current format of financial statements or other reports prepared by teaching hospitals allows disclosure of an entity’s achievements in human resource management. In practice, however, these entities do not consider characteristics related to the development of human capital to be material for inclusion in reports presented to stakeholders. The analyses are expert opinions by nature and conducted from the perspectives of a statutory auditor and a long-standing researcher specialising in the functioning of medical entities, particularly hospitals. The considerations presented in the article constitute an important contribution to identifying the determinants influencing the development of teaching hospitals as entities with valuable intellectual capital to address international health challenges. The article continues the author’s research on the development of the intellectual capital of employees of teaching hospitals in Poland.