Social disclosures in health care: the hidden reality behind Blood Transfusion Medicine

Integrating the social disclosures to financial information represents an opportunity for healthcare organizations. Going beyond the compulsory records (as requested by the regulation of the Italian Health System) could allow health managers to obtain social legitimacy and political consensus on the assigned objectives and related public funds. The social impact of activities carried out highlights why, how and to whom the resources are allocated. A measuring of these variables – linked to economic flows – permits us also to monitor the results obtained and, thus, to achieve efficiency and effectiveness in health management. The research reflects on the relevance of non-financial information in an economic sector, characterized by non-profit finalities and public logic. Through an empirical case-study, focused on blood transfusion medicine, the aim of the paper is to outline a model of social reports for actors who work in this field. The model offers a tool to evaluate performances in accordance with the multidimensional objectives (social and economic) and then to disclose the policies and the actions, the results to stakeholders. The implemented accountability process is reported in the paper.