V Validity ▶ Stakeholder Accountability Value and CSR in Public Health Sector Carmela Gulluscio Unitelma Sapienza University, Rome, Italy Synonyms Health value; Healthcare value; Value in healthcare Definition Healthcare value can be defined as the satisfaction of (expressed and latent) health needs of single individuals and of the community, respecting the objectives established by health planning (at national level, regional level, etc.), timely, in comfort conditions, without waste of resources, maintaining the conditions of economic and financial balance, with the parallel social balance, enhancing the intellectual capital and guarantee- ing the knowledge development and improvement in the medical and health sector (Gulluscio 2011). This definition identifies, in general, the pro- cess of creating and delivering value performed by all health institutions, both public and private, regardless of the welfare state model in which they are located (e.g., “Beveridge” or “Bismarck” model). However, it focuses primarily on public health organizations, which represent the object of this entry. In the introduction, a content analysis of this definition is proposed, with specific reference to public organizations operating in healthcare settings. Introduction The supply of health services is strictly linked to the issues of social responsibility. The social relevance of this activity is very wide, because it safeguards a basic need of individuals and of the whole administered community: health. Depending on the national context, the tasks connected to the supply of these services can be attributed to public administrations, private organizations, or both. Business-economics doctrine has traditionally differentiated the concepts of Corporate Social Responsibility (CSR), related to social responsibil- ity of for-profit organizations, and Public Sector Social Responsibility (PSSR), referring to public administrations, which represent a typical example of not-for-profit organizations. Some of the most recent views simply use the concept of Corporate Social Responsibility with reference to both private organizations (profit and nonprofit) and public S.O. Idowu et al. (eds.), Encyclopedia of Corporate Social Responsibility, DOI 10.1007/978-3-642-28036-8, # Springer-Verlag Berlin Heidelberg 2013