Social reporting in italian healthcare enterprises: an empirical analysis
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Date
2024
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
INCE, ASEM
Abstract
Social reporting is an integral part of the broader topic of corporate economic and financial reporting and is responsible for complying with the principle of transparency, which citizens increasingly demand. This is especially important in health care, in that, every citizen must be informed which health care facility they are entrusting their care to. Social reporting represents the most comprehensive and effective form of representation of overall corporate performance (Marcuccio, 2002). In the health sector, disseminating social reporting attempts to respond to growing information needs and support the complex system of institutional and environmental relations in which the healthcare company is embedded. Social reporting, therefore, represents a more comprehensive and effective form of performance representation in public companies (Marcuccio, 2002). Therefore, social reporting in healthcare, when combined with other local governance tools, through the enhancement of ethics, fosters increased sharing of knowledge, resources and responsibilities with a view to strategic alternatives in responding to health needs (Apuzzo, 2018).
Description
Text: lb. engl. Abstrac: lb. engl. Referinţe bibliografice: pp. 49-51 (30 titl.). JEL Classification: I11, I18, M10, M14. UDC: 614.2(450).
Keywords
sustainability, social reporting, healthcare, Italy
Citation
MOZZILLO, Mirko. Social reporting in italian healthcare enterprises: an empirical analysis. In: Economic growth in the face of global challenges. Consolidation of national economies and reduction of social inequalities: Conference proceedings: International Scientific-Practical Conference, XVIIIth edition, October 10-11, 2024, Chisinau. Chisinau: [S. n.], INCE, ASEM, 2024, vol. III: Well-being, inclusion and the reduction of social inequalities, pp. 41-51. ISBN 978-9975-167-82-6. ISBN 978-9975-167-83-3 (PDF).