IDEAS home Printed from https://ideas.repec.org/a/ibn/ijbmjn/v19y2024i1p128.html
   My bibliography  Save this article

Disclosing the Health Value through Integrated Report: An Explorative Research

Author

Listed:
  • Stefano Marasca
  • Alessia D'Andrea
  • Eva Cerioni

Abstract

This study aims to investigated if the integrated report, according to the IIRC (International Integrated Reporting Council) Framework, has the potential to disclose health information and to address citizens’ expectations. An explorative case was conducted in an Italian public hospital follows the action research approach. Semi-structured interviews were asked by researchers to reach a deep understanding of the phenomenon under study. The results show that Integrated Reporting is able to disclose the value created- the health outcome. There is a need for Integrated Reporting Framework adjustments for health sector purposes- in relation to some capitals of the framework, to the concept of value created in its particular emphasis on health outcome for patients and to the need to find a more effective communication method. The absence of stakeholder engagement activities in the Integrated Reporting adoption process influences the attractiveness of the document. In fact, the Integrated Reporting user appears to be only the financing institution.This study aims to investigated if the integrated report, according to the IIRC (International Integrated Reporting Council) Framework, has the potential to disclose health information and to address citizens’ expectations. An explorative case was conducted in an Italian public hospital follows the action research approach. Semi-structured interviews were asked by researchers to reach a deep understanding of the phenomenon under study. The results show that Integrated Reporting is able to disclose the value created- the health outcome. There is a need for Integrated Reporting Framework adjustments for health sector purposes- in relation to some capitals of the framework, to the concept of value created in its particular emphasis on health outcome for patients and to the need to find a more effective communication method. The absence of stakeholder engagement activities in the Integrated Reporting adoption process influences the attractiveness of the document. In fact, the Integrated Reporting user appears to be only the financing institution.

Suggested Citation

  • Stefano Marasca & Alessia D'Andrea & Eva Cerioni, 2024. "Disclosing the Health Value through Integrated Report: An Explorative Research," International Journal of Business and Management, Canadian Center of Science and Education, vol. 19(1), pages 128-128, February.
    • Handle: RePEc:ibn:ijbmjn:v:19:y:2024:i:1:p:128
    as

    Download full text from publisher

    File URL: https://ccsenet.org/journal/index.php/ijbm/article/download/0/0/49680/53686
    Download Restriction: no
    File URL: https://ccsenet.org/journal/index.php/ijbm/article/view/0/49680
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Sara Giovanna Mauro & Lino Cinquini & Elena Simonini & Andrea Tenucci, 2020. "Moving from Social and Sustainability Reporting to Integrated Reporting: Exploring the Potential of Italian Public-Funded Universities’ Reports," Sustainability, MDPI, vol. 12(8), pages 1-19, April.
    2. Francesca Manes-Rossi & Giuseppe Nicolò & Daniela Argento, 2020. "Non-financial reporting formats in public sector organizations: a structured literature review," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 32(4), pages 639-669, July.
    3. Carol A. Adams, 2018. "Debate: Integrated reporting and accounting for sustainable development across generations by universities," Public Money & Management, Taylor & Francis Journals, vol. 38(5), pages 332-334, July.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Adeyemi Adebayo & Barry Ackers, 2024. "Managing Trade‐Offs Between Environmental, Social, Governance and Financial Sustainability in State‐Owned Enterprises: Insights from an Emerging Market," Australian Accounting Review, CPA Australia, vol. 34(1), pages 55-73, March.
    2. Cristina Alexandrina Stefanescu, 2021. "Sustainability Reporting in the Public Realm—Trends and Patterns in Knowledge Development," Sustainability, MDPI, vol. 13(8), pages 1-23, April.
    3. Sara Giovanna Mauro & Lino Cinquini & Elena Simonini & Andrea Tenucci, 2020. "Moving from Social and Sustainability Reporting to Integrated Reporting: Exploring the Potential of Italian Public-Funded Universities’ Reports," Sustainability, MDPI, vol. 12(8), pages 1-19, April.
    4. Giovanni Coran & Ugo Sostero, 2020. "Il bilancio degli atenei: schemi di analisi," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(3), pages 113-141.
    5. Abdulhakeem Raji & Abeer Hassan, 2021. "Sustainability and Stakeholder Awareness: A Case Study of a Scottish University," Sustainability, MDPI, vol. 13(8), pages 1-17, April.
    6. Martina Dragija Kostic & Josip Cicak & Matko Ljubic, 2022. "Non-Financial Reporting And Elements Of Performance - Analysis Of State Owned Enterprises In Croatia, Slovenia And Hungary," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 31(2), pages 397-420, december.
    7. Leyla Yılmaz Fındık & Şefika Şule Erçetin, 2023. "How Do Universities in Türkiye Integrate Sustainable Development Goals into Their Strategies?," Sustainability, MDPI, vol. 15(24), pages 1-16, December.
    8. Lodovico Gherardi & Anna Maria Linsalata & Enrico Deidda Gagliardo & Rebecca Levy Orelli, 2021. "Accountability and Reporting for Sustainability and Public Value: Challenges in the Public Sector," Sustainability, MDPI, vol. 13(3), pages 1-18, January.
    9. Giuseppe Scandurra & Antonio Thomas, 2023. "The SDGs and Non-Financial Disclosures of Energy Companies: The Italian Experience," Sustainability, MDPI, vol. 15(17), pages 1-17, August.
    10. Natalia Aversano & Giuseppe Nicolò & Giuseppe Sannino & Paolo Tartaglia Polcini, 2022. "Corporate Social Responsibility, Stakeholder Engagement, and Universities," Administrative Sciences, MDPI, vol. 12(3), pages 1-6, July.
    11. Gloria Fiorani & Chiara Di Gerio, 2022. "Reporting University Performance through the Sustainable Development Goals of the 2030 Agenda: Lessons Learned from Italian Case Study," Sustainability, MDPI, vol. 14(15), pages 1-19, July.
    12. Javier Alejandro Bermeo Pacheco & María Mercedes Teijeiro-Álvarez & María Teresa García-Álvarez, 2020. "Sustainable Development in the Economic, Environmental, and Social Fields of Ecuadorian Universities," Sustainability, MDPI, vol. 12(18), pages 1-21, September.
    13. Sumaryo & Agus Ismaya Hasanudin & Elvin Bastian & Munawar Muchlish, 2024. "The Role of Minority Shareholders Protection as a Moderator of the Influence of Green Environmental Cost Disclosure and Company’s Financial Performance on Its Stock Return – An Empirical Study on Indo," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 7, pages 85-104.
    14. Bauer, Philumena & Traxler, Albert Anton & Greiling, Dorothea, 2023. "Management control by municipal utilities for value creation to achieve the sustainable development goals," Utilities Policy, Elsevier, vol. 84(C).
    15. Santos Márcia R. C. & Laureano Raul M. S., 2023. "Unveiling management trends in the public sector: A literature review and research agenda," Central European Journal of Public Policy, Sciendo, vol. 17(2), pages 63-81, December.
    16. Mahalaxmi Adhikariparajuli & Abeer Hassan & Mary Fletcher, 2021. "Integrated Reporting Implementation and Core Activities Disclosure in UK Higher Education Institutions," Administrative Sciences, MDPI, vol. 11(3), pages 1-26, August.
    17. Peter Glavič, 2020. "Identifying Key Issues of Education for Sustainable Development," Sustainability, MDPI, vol. 12(16), pages 1-18, August.
    18. Michela Magliacani, 2023. "How the sustainable development goals challenge public management. Action research on the cultural heritage of an Italian smart city," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 987-1015, September.
    19. Job Boahen & Dr. Ephraim Awinbugri Armstrong, 2021. "Awareness of Integrated Reporting in Ghana :A Case Study at Asante Akim Central Municipality," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 5(12), pages 430-436, December.
    20. Luc Salemans & Tjerk Budding, 2022. "Operationalizing public value in higher education: the use of narratives as an alternative for performance indicators," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(2), pages 337-363, June.

    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ibn:ijbmjn:v:19:y:2024:i:1:p:128. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Canadian Center of Science and Education (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.