La rendicontazione sociale delle aziende sanitarie - Documenti di ricerca n. 9

ABSTRACT

A public healthcare provider is characterized by operations directly connected with the supply, with or without sharing mechanisms, of healthcare services in all its direct or indirect meanings.

It is possible to distinguish in public and private healthcare providers, and in nursing houses (hospitals) or local providers(for the health of individuals and community). Such providers can also be classified into productive, consumption and composite businesses. The latter distinction is also relevant considering the possible complexity in the management and production of performances and services, generating positive and negative financial compounds as costs and revenues.

This research document proposes a Social Report structure that can be implemented in healthcare providers both public and private, in those operating with national healthcare service, in local ones and in nursing houses. Any sort of healthcare provider, in fact, is targeted to produce performances and services for the healthcare of citizens in the environmental, social and financial context to which it belongs.

Further in the research document, reference is mainly made to public healthcare providers for the following reasons:

1. this paper is issued as an adaptation of the Social Report standard for public sector to the national healthcare service;
2. in the national context of reference, the system of public healthcare providers (particularly hospitals, local territory providers and accredited healthcare providers) represent an outstanding majority of the analyzed universe;
3. the structure and content of Social Report of this research document is also completely adaptable to the management features of private healthcare providers, which have at their disposal basic G.B.S. standards too, for any profit-oriented and private business.

TABLE OF CONTENTS

The Working Group
The Document Objectives

STRUCTURE AND CONTENTS OF THE SOCIAL REPORT IN PUBLIC HEALTHCARE SECTOR

-PREMISE
-INTRODUCTION
-THE SOCIAL REPORT OBJECTIVES

1. The Identity of Businesses and Providers Belonging to Public Healthcare Sector
1.1. The Reference Setting and Context
1.2. The Governance System and The Organizational Structure
1.3. The Reference Values and Principles Inspiring the Mission
1.4. Strategies and Policies

2. The Accounting Details Reclassification
2.1. The Economic and Financial Balance
2.2. Some Considerations on the Added Value in the Healthcare Scope
2.3. The Reclassification Schemes of Funds
2.4. The Reclassification Schemes of the Accounting Details Based on the Intervention Areas
2.5. The Assets Prospectus

3. The Social Report
3.1. The Social Report Objectives and Contents
3.2. The Involved Stakeholders and Intervention Areas
3.3. The Invested Resources
3.4. The Metrics
3.5. The Stakeholders Advise
3.6. The Provider’s Statements and the Social Report Improvement