Nowadays the WHO and the EU health care system is influenced by Sustainable Development Goals. The implementation of public or voluntarily environmental, social and corporate governance (ESG) policies in hospitals causes extra costs and revenue to the health care system. The financial risk of sustainable hospitals and of the sustainable health care system, as well as the capabilities and the suggestions for the best possible financial analysis assessment, consist a new research field. This paper will investigate this new research field of sustainable health care and sustainable finance and will add scientific knowledge and methodological implementation to financial assessment analysis tools to those entities responsible for the implementation of sustainable health care system policies and the capital market investors, in order to take the best possible decisions.