Jackson Brian R
University of Utah and ARUP Laboratories, Salt Lake City, UT.
AMIA Annu Symp Proc. 2018 Dec 5;2018:609-615. eCollection 2018.
Socially desirable outcomes within healthcare IT depend not only on the ethical behavior of individuals, but also on the actions and policies of large corporations. It is therefore important to have public accountability mechanisms that can be applied to corporations. The Sustainability Accounting Standards Board (SASB) publishes standards for assessing corporate transparency around ethical issues of broad public interest. The SASB standards and methodology were used to assess disclosures in the annual shareholder reports and websites of the top EHR vendors. The results showed a very low rate of meaningful disclosure.
医疗信息技术领域的理想社会成果不仅取决于个人的道德行为，还取决于大公司的行动和政策。因此，拥有适用于公司的公共问责机制非常重要。可持续性会计准则委员会（SASB）发布了用于评估企业在广泛公众利益的道德问题上的透明度的标准。SASB标准和方法被用于评估顶级电子健康记录供应商的年度股东报告和网站中的披露情况。结果显示有意义的披露率非常低。
