The Social Reporting Process In Italian Health Care Companies
The Social Reporting Process In Italian Health Care Companies

Author(s): Mirko Mozzillo
Subject(s): Politics / Political Sciences, Politics, Social Sciences, Economy, Business Economy / Management, Civil Society, Sociology, Welfare systems, Health and medicine and law, Socio-Economic Research
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: sustainability; social reporting; healthcare; Italy
Summary/Abstract: Social reporting is an integral part of the broader topic of corporate economic and financial reporting and has the task of complying with the principle of transparency, which citizens increasingly demand. This is especially important in the health sector, as every citizen needs to be informed which health facility, they are entrusting their care to. The social balance sheet is a tool through which a healthcare organization wishes to communicate its corporate values and activities to its stakeholders, making the company's objectives, the actions planned and implemented, the resources employed, and the objectives achieved transparent and clear. Social reporting in the public sector takes on different meanings and logics. In the public company, management is oriented towards social satisfaction and the pursuit of economic, patrimonial and financial equilibrium. Social reporting, therefore, represents the most complete and effective form of representation of overall company performance (Marcuccio, 2002). In the health sector, on the other hand, disseminating the social report is understood as an attempt to respond to the growing information needs and support the articulated system of institutional and environmental relations in which the health company is embedded (Oasi Report, 2006).

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