In Italia, numerose aziende e amministrazioni pubbliche, tra cui quelle sanitarie, fanno ricorso a nuove forme di rendicontazione dei risultati, tra le quali il bilancio sociale rappresenta senza dubbio lo strumento più diffuso e studiato. Sebbene non manchino studi sul bilancio sociale redatto dalle aziende sanitarie pubbliche, l’effettivo ruolo riconosciuto a tale strumento e l’esistenza nella realtà dei vantaggi che la dottrina gli attribuisce appaiono poco indagati. Mediante un approccio di ricerca multi-metodo, il presente contributo offre un’analisi approfondita di una significativa esperienza di rendicontazione sociale di un’azienda sanitaria locale per comprendere il concreto utilizzo del bilancio sociale da parte dei principali portatori di interessi interni ed esterni e la capacità di questo di offrire i vantaggi sia di rendicontazione che gestionali attribuitigli dalla dottrina.
In the last few years many public sector organisations in Italy, including health care trusts, have begun to adopt new forms of reporting their results, among which Social Reports are without doubt the most widely used and studied. Although several authors have analysed Social Reports produced by health care organisations, full comprehension of their effective role and capacity to achieve the advantages attributed to them by the literature is still lacking. Following a multiple methods ap-proach, this article offers an in-depth analysis of an important of Social Report drafted by a local health care trust, with the aim of clarifying the real motivations for drafting it and testing its capacity to deliver the advantages attributed to it.
In the last few years many public sector organisations in Italy, including health care trusts, have begun to adopt new forms of reporting their results, among which Social Reports are without doubt the most widely used and studied. Although several authors have analysed Social Reports produced by health care organisations, full comprehension of their effective role and capacity to achieve the advantages attributed to them by the literature is still lacking. Following a multiple methods ap-proach, this article offers an in-depth analysis of an important of Social Report drafted by a local health care trust, with the aim of clarifying the real motivations for drafting it and testing its capacity to deliver the advantages attributed to it.
