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The aim of this study is to identify what are the information a hospital institution of the third sector have (HNSC), so as to elaborate the Social Report according to the IBASE proposed model. The aim of this study is to identify the level of adherence to the IBASE (Brazilian Institute of Social and Economic Analysis) model in the Social Report preparation of a hospital organization in the third sector. A descriptive research was performed through a case study with qualitative approach. Data were collected adopting document analysis, observation and interviews with human resources department heads, accounting and social care in a Congregacao das Irmas da Divina Providencia (Congregation of the Divine Providence Sisters) hospital, a nonprofit institution in Santa Catarina. The survey results show that in the Social Report elaborated by the institution, in the items identification origin and application of resources, the adherence of the information available at the hospital was satisfactory to elaborate the Social Report according to the IBASE model, however, it is suggested the development of auxiliary spreadsheets to detail the total invested capital. In the internal social indexes and about the board the adherence to the level of information was low. The hospital has a significant amount of social projects that are not quantitatively and qualitatively measured. It was concluded that the institution needs to improve some aspects of the Social Report preparation to align it to the IBASE model. Although some social projects were not properly disclosed, it was highlighted the importance of community service done by this hospital organization of the third sector, especially the care provided through the Sistema Unico de Saude (Unified Health System) (SUS).

Balanço social no terceiro setor: análise do nível de adesão ao modelo IBASE de uma organização hospitalar