Le determinanti della trasparenza informativa nella sanità pubblica. Un'analisi empirica nelle strutture ospedaliere i

Abstract

La trasparenza informativa rappresenta un elemento particolarmente importante nell'ambito della sanità pubblica.Esistono infatti importanti asimmetrie informative tra i consumatori e i fornitori di assistenza sanitaria che, nel contesto italiano, hanno spinto il legislatore a intervenire al fine di garantire un certo livello di trasparenza informativa delle strutture ospedaliere. Nonostante ciò, le istituzioni della sanità pubblica forniscono differenti livelli di informazioni.Questo studio esamina il livello di trasparenza informativa delle strutture ospedaliere italiane e analizza l'impatto di determinanti connesse all'assetto organizzativo e alla struttura di governance. I risultati dimostrano un effetto positivo della dimensione e del genere del direttore generale e un impatto negativo della complessità sul livello di trasparenza informativa delle strutture ospedaliere.

Exploring online sustainability disclosure in the healthcare industry: Evidence from best international hospitals

“…According to the legitimacy theory, an organization's size determines how visible it is and how much it is subject to social and public scrutiny (Larrán Jorge et al, 2019; Manes Rossi et al, 2018; Reverte, 2009). Larger hospitals are exposed to a greater level of pressure and scrutiny from governments and society (Andrades Peña et al, 2020; Nicolò et al, 2023; Rosa et al, 2022). In fact, they usually have particularly complex structures with numerous departments and offer care to a wider range of patients (Nicolò et al, 2023) and therefore interface with a greater number of families (Oddo, 2001).…”

“…Empirical contributions agree on the positive impact of hospital size on the amount of information disclosed. Indeed, they found a positive effect on the level of transparency (Rosa et al, 2022) and on the amount of sustainability information disclosed (Andrades Peña et al, 2020). Even in other contexts such as universities, previous studies have found a positive impact of size on the amount of information disclosed (Andrades, Martinez‐Martinez and Larrán Jorge, 2021; Brusca et al, 2019; De Iorio et al, 2022; Fathony & Ulum, 2018; Nicolò et al, 2020; Ramírez et al, 2019; Rella et al, 2022; Ulum et al, 2022).…”

“…The relevance of sustainability in the hospital context has shed light on the importance for these organizations to disclose information related to their environmental and social impacts also in light of the important information asymmetries that exist between consumers and healthcare providers (Angst et al, 2014; Rosa et al, 2022). In this perspective, a wide dissemination of sustainability information could allow hospitals to satisfy the information requests of stakeholders and obtain legitimacy in the context in which they operate (Greiling et al, 2015; Macuda, 2016; Monfardini et al, 2013).…”