CSRD Awareness and Understanding Questionnaire

Assessment of Awareness and Understanding of the CSRD Framework in HCOs

1. Understanding of Sustainability and the related impacts in the healthcare sector

1.1 Please briefly introduce yourself and share the role you have within the Healthcare Organization.

Maximum 500 words.

1.2 According to your opinion, is the term “sustainability” well-understood? Can you define the main principles that define sustainability in healthcare operations and services?

Maximum 500 words.

1.3 What do you believe are the main dimensions of sustainability (e.g., environmental, social, economic, and governance)? Which one do you think is most relevant in HCOs?

Maximum 500 words.

1.4 Do you believe that sustainability should be considered part of the HCOs’ core strategy, or as a separate, complementary activity?

Maximum 500 words.

1.5 How does your HCO currently address sustainability (if at all)? Please describe any commitments, examples of actions and/or initiatives.

Maximum 500 words.

1.6 Do you know the United Nations Sustainable Development Goals (SDGs) 2030? If yes, how do you think a healthcare organization can contribute to the SDGs 2030 and do you believe that there is a linkage with the EU new Green Deal?

Maximum 500 words.

2. Respondent’s Familiarity and Awareness with the CSRD Requirements

2.1 On a graduated scale of 1 to 5, where would you place your current familiarity with the CSRD and its implications for HCOs? (1 represents minimum knowledge and 5 a very complete knowledge of the matter).

Maximum 500 words.

2.2 Have you any previous experience with voluntary or mandatory sustainability reporting principles and standards (e.g. GRI, SASB, UNGC CoP, or else)? If yes, can you please specify what your previous experience is?

Maximum 500 words.

2.3 How would you describe, in your own words, what the Corporate Sustainability Reporting Directive (CSRD) is?

Maximum 500 words.

2.4 In your opinion, does the CSRD affect HCOs? If yes, in what ways?

Maximum 500 words.

2.5 What do you know about the European Sustainability Reporting Standards (ESRS) and their connection to the CSRD?

Maximum 500 words.

2.6 Have you been trained for the implementation of the EU CSRD and ESRS?

Maximum 500 words.

2.7 Are you aware of the guides and tools that have been released by EFRAG for the support of users in all sectors including HCOs to align with mandatory sustainability reporting requirements?

Maximum 500 words.

3. Organizational Readiness, Roles & Governance Framework for CSRD Compliance

3.1 Can you identify a person or department in your HCO as responsible for sustainability or for supporting HCOs to develop and communicate ESG/CSRD-related reports?

Maximum 500 words.

3.2 Who is according to your opinion the most relevant and appropriate department or professional in your HCO to manage sustainability related matters including reporting requirements (e.g., finance, technical services, management, medical or nursing staff)?

Maximum 500 words.

3.3 Does your HCO currently have a sustainability strategy aimed at aligning with Europe's climate and social objectives?

Maximum 500 words.

3.4 Did your HCO implement certain measures internally to ensure that the staff is sufficiently informed about this new directive and its implications?

Maximum 500 words.

3.5 Regarding the three reporting pillars of the CSRD (Environmental, Social and Governance), in which do you feel your HCO has the most ease and is the most advanced? Please explain briefly why.

Maximum 500 words.

3.6 Are there any measures taken by the management of the organization or sector associations to prepare the staff and ensure that all persons responsible are sufficiently informed about the provisions of the new regulations and standards as well as the implications for HCOs?

Maximum 500 words.

3.7 From the three thematic areas that EU CSRD requires to be integrated and connected with financial information, which is the most well organized and advanced, E (Environment), S (Social) or G (Governance)? Please briefly explain why.

Maximum 500 words.

4. Preparation Phase for CSRD Implementation

4.1 On a graduated scale of 1 to 5, how would you assess the HCOs’ management current level of awareness and preparedness regarding CSRD obligations?

Maximum 500 words.

4.2 On a graduated scale of 1 to 5, how would you assess the HCOs’ management current level of maturity regarding CSRD obligations?

Maximum 500 words.

4.3 Does your HCO have a preparation strategy? If yes, please provide a brief description.

Maximum 500 words.

4.4 Have responsible parties already been defined for the different stages of the preparation process?

Maximum 500 words.

4.5 Considering the importance of HCO commitment in the preparation of the sustainability reporting process as required by EU CSRD, how well informed and engaged is top management in the process? Please provide a brief explanation of the current management commitment.

Maximum 500 words.

4.6_a How often and in which ways are HCO Management Reports communicated to key stakeholders?

Maximum 500 words.

4.6_b Are sustainability impacts, risks and opportunities included in current HCO Management Reports?

Maximum 500 words.

4.6_c Does the HCP co-operate with sustainability experts and/or consultants?

Maximum 500 words.

4.6_d Do you think that external resources are necessary to support HCP in the preparation of Sustainability Reports? If yes, what are the most appropriate resources to support HCP according to your opinion?

Maximum 500 words.

4.7 What are the most significant changes for the health care sector from the implementation of the EU CSRD and mandatory or voluntary ESRS according to your opinion? Can you describe briefly at least three of these changes and explain why these are the most significant for the sector?

Maximum 500 words.

4.8 What are the measures that HCO needs to take to prepare accordingly to ensure compliance with EU CSRD and readiness to provide comparable and verifiable information related to material impacts of the operations?

Maximum 500 words.

5. Barriers to CSRD Compliance

5.1 What do you consider as barriers for your HCO regarding compliance with EU CSRD requirements and ESRS (e.g. lack of awareness/training, resource constraints, complexity of disclosures, etc)?

Maximum 500 words.

5.2 Can you prioritize the most relevant and important barriers related to sustainability reporting from the list below

Use integers to rank the barriers.

No.	Barrier	Ranking
1
2
3
4
5
6
7
8
9
10

5.3 Which metrics related to Environmental impacts do you consider as most difficult to record and measure in HCO operations and why?

Maximum 500 words.

5.4 Which metrics related to social impacts do you consider as most difficult to record and measure in HCO operations and why?

Maximum 500 words.

5.5 Which metrics related to Governance impacts do you consider as most difficult to record and measure in HCO operations and why?

Maximum 500 words.

5.6 What type of support (technical, educational, institutional, financial) would be most helpful for your HCO in implementing the EU CSRD requirements?

Maximum 500 words.

5.7 What solutions do you see to respond to these challenges?

Maximum 500 words.

5.8 In your view, what are the most critical sustainability challenges faced by healthcare organizations today?

Maximum 500 words.

6. Opportunities Emerging from CSRD Implementation

6.1 Are there any new opportunities created for HCOs by engaging in measuring and reporting sustainability related information in accordance to EU CSRD? If yes, which are these opportunities? If no, why?

Maximum 500 words.

6.2 Do you think sustainability reporting can positively affect a HCO’s public image, patient trust, or quality accreditation? If yes, how?

Maximum 500 words.

6.3 In your view, which sustainability areas (e.g., energy efficiency, waste management, social inclusion, governance transparency) could be most improved through CSRD implementation?

Maximum 500 words.

6.4 Do you think sustainability reporting can help to build the public image of the HCO?

Maximum 500 words.

6.5 Do you think sustainability reporting can attract and retain talented employees?

Maximum 500 words.

6.6 Do you think sustainability reporting can help to create and ensure patient trust?

Maximum 500 words.

7. Conclusion

7.1 Would you like to add anything about your HCO’s journey in its compliance with the CSRD or other topics that we did not have the opportunity to address?

Maximum 500 words.

7.2 What would motivate your HCO to move from basic compliance to a strategic sustainability approach aligned with the CSRD?

Maximum 500 words.