458
H. Y. Ching
Table 3 Adherence of health care segment to the model
Dimension
Total of themes Adherence (%) Total of subthemes Adherence (%)
Economic
3
100
5
100
Environment
9
89
23
65
Social
10
80
25
64
Corporate
governance
1
N/A
7
43
Source Author
companies. Seven subthemes of this segment were reported by one company, and of
these subthemes, two were not addressed by any of them, such as “consumption of
renewable sources” and “public availability”. The item consumption of renewable
sources is part of the Energy Theme and is about informing if the organization is
consuming energy from renewable sources. This same item was also not addressed
by companies in this segment.
In the Social dimension, 80% of the themes were reported by companies in which
16 of their subthemes (out of 25 were reported by the companies in this segment.
Among them, at least four companies reported 13. In this dimension, nine subthemes
were reported by only one or no company. Two companies did not report “public
commitment” and corporate citizenship” subtheme. This last subtheme is part of
the theme of Society and it is one of the ways in which the organization obtains
legitimacy before society of how socially responsible it is. The public commitment
item was also not addressed by companies in this segment.
The Corporate Governance dimension was the least addressed, all companies
addressed the subtheme “fiscal transparency”, and the subtheme “whistleblower
program” was not mentioned by any of the companies in their reports. This program seeks to compensate an individual who voluntarily informs the Securities and
Exchange Commission of the country about possible violations of federal securities laws. For more details, see https://www.sec.gov/whistleblower/frequently-askedquestions#faq-1.
According to Table 4, the company that obtained the highest adherence was Bayer,
with emphasis on the Economic and Social dimensions. Takeda was the company
that most reported the Environmental dimension and at the same time was the one
that least addressed the Governance dimension. The company that best addressed
the Governance dimension was Mediclinic. Chugai and Novo Nordisk were the
companies that least reported in their reports.
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