Afrapportering af social værdi: Muligheder og udfordringer

The UN's Sustainable Development Goals are closely linked to improvements in societal well-being and address, among others, the challenges of health and education, reduction of inequality and societal welfare. To achieve these objectives, public attention has increasingly been paid to the transparency of businesses, public institutions and non-profit organisations regarding their activities of social value creation for legitimising, reflecting on and communicating their social welfare initiatives. This article specifically elaborates on the concept of social value and impact, focusing on the possibilities of social value reporting and summarising the experiences of organisations. It highlights opportunities and challenges regarding the available methods of measuring and reporting social value and satisfying different stakeholders. The article also discusses the implications on policymaking related to social value (and impact) reporting in different sectors.