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Disclosing the Health Value through Integrated Report: An Explorative Research

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  • 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
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    References listed on IDEAS

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    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.
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    JEL classification:

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

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