Shared Value Creation—Measurement and Reporting

Shared value creation is the theoretical and practical core idea of the relational theory of the firm and its relational business model (RBM). In this chapter, I discuss this theoretical concept at the level of micro-governance and its practical management tools. In the light of the UN’s 2030 Agenda and the required contribution of businesses to achieving the SDGs, the challenges of measuring this contribution and its internal and external reporting are discussed. This is simultaneously a further contribution to the operationalisation of the cooperation rent and the concept of relational costs.