ESG, a framework of non-financial performance indicators understand and promote sustainability impacts of organisations on environment and society with transparent governance. The same expectations of ESG reporting is being extended from the private to the charity sector (Clay & Chan. Putting the ‘S’ back into ESG. NPC; 2022). Douglas Macmillan Hospice (DMH) has committed to minimise ‘the environmental impact of our work, being a greener charity by developing our environmental and sustainability strategy’ (Douglas Macmillan Hospice Strategic Plan 2023–2026).

The author undertook MBA research with Keele University with the aim of evaluating ESG reporting and its impact on DMH strategic priorities, identifying future actions for DMH and research.

Qualitative and quantitative data was collected and analysed in a sequential multi-phase study. An integrative literature review analysed relationships between ESG framework qualitative data, leading to the development of an innovative ESG reporting conceptual framework for charities (Eagle. Extensive company project. 2023). The framework and impact of ESG reporting on DMH strategic priorities was tested. Quantitative data obtained through questionnaires was analysed through descriptive and inferential statistical analysis. Five semi-structured interviews were conducted deep diving into four themes that emerged from the questionnaires and literature review: ESG knowledge, ESG reporting framework; ESG reporting impact on strategic priorities; ESG reporting effectiveness (Eagle, 2023). Thematic narrative analysis of the interviews and quantitative data analysis led to numerous findings.

ESG knowledge at DMH is low, with an ESG maturity level of ‘aware’. An ESG reporting conceptual framework was developed and deemed relevant for DMH, with confirmation of theory that ESG reporting would positively impact on DMH strategic priorities. The primary recommendation was to create an ESG working group at DMH to implement an ESG strategy, which was initiated in November 2023. Future research recommended focusing on testing the newly created ESG reporting conceptual framework across the charity sector and the impact of ESG reporting on DMH and charity sector stakeholders.