Corporate Social Responsibility (hereinafter "CSR") is an essential determinant of economic, social and environmental sustainable development. Discussion questions about business ethics, transparent communication, human rights, and environmental protection are gaining in importance. The article explores theoretical and practical basic communication elements of CSR by healthcare institutions in the Republic of Croatia. Using content analysis, the article examines CSR reporting and information disclosure on the websites by 20 general hospitals. The content is viewed through economic, legal, ethical and philanthropic elements of corporate responsibility. The results showed that none of the hospitals do not report on CSR. The most of them are aimed at communicating the content of financial operations, but at least, the content of environmental care. Given the lack of previous research on the topic of CSR in health care institutions in Croatia, and therefore, the guidelines for level CSR measurement, the article provides recommendations to improve the implementation and communication of CSR by health care institutions. In addition to these findings and facts that Non-financial reporting becomes mandatory on 1 January 2017 for public and private companies that employ more than 500 employees, opens up opportunities for further research on the role of CSR in the healthcare sector, the impact of its implementation on the healthcare service quality, and how health care institutions impact the environment and society as a whole, by their activities.