Table 2.

Brief description and profile of each interviewee

Interviewee codePositionDateLength of the interview
Hospital 1Analysis and evaluation service office (hospital management)12/04/20211,863 words
Hospital 2Environmental technician18/03/2021507 words
Hospital 3Sustainability team member15/03/20211,585 words
Hospital 4Hospital information system unit technician04/03/2022564 words
Hospital 5Environmental manager15/03/2022540 words
Hospital 6Head of strategy and corporate social responsibility15/03/2022725 words
Hospital 7Senior manager member of health care activity18/05/2022648 words
Professional 1President of an association that works for transparency14/09/2020567 words
Professional 2President of an organization that works for management control05/10/2020311 words
Professional 3Accountant member of a standard-setting body19/09/2020372 words
Professional 4Accountant member of a standard-setting body07/10/2020596 words
Professional 5Manager of a private accounting professional association16/09/2020226 words
Professional 6Accountant of a sustainability nongovernmental organization14/11/2020403 words
Professional 7Accounting scholar who works for a public sector research committee05/05/2022262 words

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