Raportowanie zintegrowane w podmiotach leczniczych w świetle teorii interesariuszy
Integrated Reporting in Healthcare Entities in the Light of Stakeholder Theory

Summary/Abstract: Objective: The article identifies the role of integrated reporting in healthcare entities implementing a sustainable development policy in the light of stakeholder theory. Research Design & Methods: The research was based on literature published in Polish as well as English concerning the main stakeholders of healthcare entities – patients, citizens, hospital staff and the government. The use of integrated reporting in selected countries was examined. Findings: The research has shown that reporting determines the relationship between the organisation’s business model, its strategy, and the independent evaluation of results. Implications / Recommendations: Managers at healthcare entities that have better relationships with stakeholders are more aware and involved in reporting results in order to meet their information needs. Integrated reporting is a key information exchange tool, one that is useful for strengthening relationships with stakeholders, so it is imperative to include all stakeholder groups to obtain the best possible results. Contribution: The article outlines the legitimacy of using integrated reporting, treated as an innovative instrument of communication between the business entity and its stakeholders.

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