Abstract:

Healthcare organizations from all over the world have recently developed a culture of sustainability by integrating social, environmental and economic concerns into their values, strategy and decision making process. Social responsibility and social responsiveness in the healthcare sector imply a new social dimension of care as well as new organizational patterns. Being a sustainable healthcare organization is more and more frequently communicated by issuing non-financial reports, containing information about social responsibility related activities. The aim of the paper is to examine the non-financial reporting practices among healthcare organizations in Chile. The aim was achieved through studying the GRI Sustainability Disclosure Database where non-financial reports are published and performing their content analysis. The key findings are the following: (1) non-financial reporting practices in the Chilean healthcare sector are not widespread, (2) all Chilean healthcare organizations chose to follow international reporting standards – Global Reporting Initiative (GRI) guidelines, and more specifically GRI G.3, GRI G3.1, GRI G4 and GRI Standards, (3) the majority of CSR disclosure categories are included in their non-financial reports, while the information regarding financial data on CSR, measurement of CSR and value created EC-1 are in most cases missing.