Table 2 Semi-structured interview track... | Emerald Publishing

Table 2

Semi-structured interview track

Area	Semi-structured questions posed
AREA 1	How did your organization take the decision of disclosing non-financial information?
	What people were involved in the process of disclosing non-financial information and what changed throughout the years?
	How non-financial disclosure was perceived by internal stakeholders?
AREA 2	What type of role does non-financial disclosure documents cover?
	What makes you choose what to include in such a document?
	Whose the main target for non-financial disclosure documentation?
	How do you promote the documentation regarding non-financial information?
AREA 3	What do you expect from the future of non-financial disclosure?
	Do you believe that your type of organization shall base its disclosure on different indicators rather than the already existing ones?
	How do you think ESGs may impact on the quality of non-financial disclosure in non-profit health care organizations in the future?

Area	Semi-structured questions posed
AREA 1	How did your organization take the decision of disclosing non-financial information?
	What people were involved in the process of disclosing non-financial information and what changed throughout the years?
	How non-financial disclosure was perceived by internal stakeholders?
AREA 2	What type of role does non-financial disclosure documents cover?
	What makes you choose what to include in such a document?
	Whose the main target for non-financial disclosure documentation?
	How do you promote the documentation regarding non-financial information?
AREA 3	What do you expect from the future of non-financial disclosure?
	Do you believe that your type of organization shall base its disclosure on different indicators rather than the already existing ones?
	How do you think ESGs may impact on the quality of non-financial disclosure in non-profit health care organizations in the future?

Source(s): Table by authors