Ciclo XXVIII Settore Concorsuale di afferenza: 12/B1 Diritto commerciale Il bilancio sociale come strumento di comunicazione della sostenibilità delle aziende sanitarie INDICE Introduzione LE PRIME FORMULAZIONI TEORICHE DEL BILANCIO SOCIALE. UN BREVE

Alma Studiorum, Presentata Da Santa D', Innocenzo Coordinatore, Dottorato Relatore, Serena Lucia, Nicola Rossi, Soldati, Cenno
unpublished
Esame finale anno 2016 2 Il bilancio sociale come strumento di comunicazione della sostenibilità delle aziende sanitarie 3 ABSTRACT Operational guidances provided by Italian law for the realization of the social report primarily consider its function to make the administration accountable to citizens in a transparent and clear way. In particular, local healthcare units are required to inform stakeholders about their operating dimension also in terms of economic sustainability through the social
more » ... through the social report. This means that-whereas a strategy for sustainability is plotted-its use can allow to achieve public policy's aims by implementing appropriately calibrated interventions on a given area, measuring the action and assessing it. The purpose of this work-after describing social report in general and its distinctive functions-is to delineate the sustainability concept and to indicate if and how the social report can be used in order to pursue social utility goals connected to financial sustainability, empowering the implementation of public policies. 4
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