Medical facilities have the duty to report, in a transparent, comprehensive and integrated manner, their performance, not only in relation to the services provided directly but also in relation to the interest of the various stakeholders and the economic and social benefits for the community. The Social Report is not only a communication tool related to corporate social responsibility but also the initial basis for acquiring social legitimacy, and serves the role of "social accounting" of the activities of an organization, with respect to its mission and institutional role. In healthcare, it can contribute to achieving the fundamental objectives of the healthcare system, in the financial area (fair financing), and also in the medical (outcomes) and ethical-social areas.
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