This work offers an investigation of social reporting practices by Italian healthcare organizations operating within the NHS framework. Social reporting is new for the Italian context and for this kind of organizations, though it represents a «phenomenon» increasing at a surprising pace. Under the label «social reporting» a plethora of documents with different contents, formats and characteristics can be observed. The paper is focused on: i) the content disclosed in the reports, ii) the report’s capacity to serve governance and accountability purposes and to address relevant stakeholders’ needs. The discussion is based on the findings of a content analysis of the social reports published before June 2005. Common trends and differences of the actual reporting practices are identifi ed and discussed. In the conclusion are some relevant issues for the further investigation.
Bilancio sociale e aziende sanitarie: stato dell’arte e prospettive di sviluppo
Daniele Alesani;Manila Marcuccio;Elisabetta Trinchero
2005
Abstract
This work offers an investigation of social reporting practices by Italian healthcare organizations operating within the NHS framework. Social reporting is new for the Italian context and for this kind of organizations, though it represents a «phenomenon» increasing at a surprising pace. Under the label «social reporting» a plethora of documents with different contents, formats and characteristics can be observed. The paper is focused on: i) the content disclosed in the reports, ii) the report’s capacity to serve governance and accountability purposes and to address relevant stakeholders’ needs. The discussion is based on the findings of a content analysis of the social reports published before June 2005. Common trends and differences of the actual reporting practices are identifi ed and discussed. In the conclusion are some relevant issues for the further investigation.File | Dimensione | Formato | |
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Descrizione: Bilancio Sociale e Aziende Sanitarie
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