title: [Materiality Analysis of Health Plans Based on Stakeholder Engagement and the Issues Included at ISO 26000:2010].
abstract: OBJECTIVE
  Health plans of the Spanish autonomous communities can incorporate sustainable development criteria in its development. There have been no analysis or proposals about development and indicators. The goal is to add a contribution to help build better health plans aimed at sustainable development and help to manage economic, social and environmental impacts of health systems criteria.
  
  
  METHODS
  We used a variation of the RAND/UCLA or modified Delphi technique method. The process consisted of a bibliographical and context matters and issues related to health and social responsibility analysis based on ISO 26000: 2010. A survey by deliberately to a selection of 70 expert members of the identified stakeholders was carried out and a discussion group was held to determine the consensus on the issues addressed in the survey sample. The research was conducted in 2015.
  
  
  RESULTS
  From the literature review 33 health issues included in ISO 26000:2010 were obtained. 7 survey proved relevant high consensus, 8 relevance and average consensus and 18 with less relevance and high level of dissent. The expert group excluded 4 of the 18 subjects with less consensus.
  
  
  CONCLUSIONS
  29 issues included 33 at work, divided into 7 subjects contained in the guide ISO 26000 of social responsibility, were relevant stakeholders regarding possible inclusion in health plans. Considering the direct relationship published by ISO (International Organization for Standardization) among the issues ISO 26000 and the economic, social and environmental indicators in GRI (Global Reporting Initiative) in its G4 version, a panel with monitoring indicators related to relevant issues were elaborated.
authors.affiliation: Departamento de Finanzas y Contabilidad. Facultad de Ciencias Jurídicas y Económicas. Universitat Jaume I. Castellón. España.
authors.forename: Miguel Angel
authors.initials: MA
authors.lastname: Moyano Santiago
authors.affiliation: Departamento de Finanzas y Contabilidad. Facultad de Ciencias Jurídicas y Económicas. Universitat Jaume I. Castellón. España.
authors.forename: Juana María
authors.initials: JM
authors.lastname: Rivera Lirio
mesh_terms: D003697:Delphi Technique; D006285:Health Planning / Q000458:organization & administration*; D006306:Health Surveys; D006801:Humans; D016730:Program Development; D011634:Public Health; D012941:Social Responsibility; D013030:Spain
keywords: Guidelines as Topic; Health Planning Recommendations; Health plan implementation; Health planning; Health planning organizations; Regional health planning; Spain