The aim of this thesis is to account for how to report on health promotion measures and to what ex-tent it is possible to measure the effect of health promotion initiatives that have already been im-plemented. Reporting on health promotion, which falls under reporting on Corporate Social Responsibility (CSR), is a subject increasingly preoccupying politicians, companies and employees alike. Health promotion is about influencing people to lead a healthier lifestyle. It is not just about making people healthy, but also about providing them with the energy and zest for life that will benefit them and society in the long-term. The politicians’ aim for health promotion is to reduce the rapidly increas-ing costs to the health service and to provide the general public with a better lifestyle. The compa-nies’ aim for health promotion is to improve quality of life for their employees, to the advantage of both the employees themselves, but also to the benefit of the company, in that an increased quality of life will result in better motivated staff, which in the long-term improves productivity and the bottom line. Finally, the employees’ aim for health promotion is to improve quality of life, in that it will have a positive effect on job satisfaction and on their life as a whole. As of 27 December, 2008, law no. 1403 of 27/12/08 came into force. The law concerns “Account-ing for Corporate Social Responsibility in larger companies”. The law became an addendum to clause ÅRL§99 of the Accounts Act, namely ÅRL§99a. The law imposes a framework that larger Danish companies must comply with when accounting for Corporate Social Responsibility. The law will affect 1,100 of the biggest companies in Denmark. Even though the new law only applies to the financial year starting 01.01.09 or later, this thesis will cover the extent of the current reporting requirements. This applies to both international reporting and reporting via annual reports or other information. Another important aspect covered in this thesis is to what extent it is possible to measure the effect of health promotion initiatives. Recent years have seen the start of intervention in health promotion in the workplace in Denmark and abroad. Many scientists, politicians and business leaders have been preoccupied with discovering how far it is genuinely possible to measure the effect of health promotion initiatives; in brief, whether there is causal relation between input and result. The answer to this question depends on the existence of evidence-based documentation on the effect of the re-sults. This is not only of interest to companies that have implemented interventions in their own businesses, but also for the many companies thinking about introducing health promotion measures. If evidence-based documentation could be gathered, which shows that intervention results in health-ier and more motivated employees, it may in the long-term lead to: • less sickness absenteeism • retention of good employees • increased productivity and increased bottom line This would encourage more companies to implement health promotion measures. By way of introduction, the thesis will analyse to what extent health promotion measures are being implemented in the Danish workplace and what the development has been in this area in recent years. Developments within lifestyle-related factors such as diet, smoking, alcohol, exercise and stress will be under particular scrutiny. There follows an analysis of a larger study carried out by the Danish Health Institute, concerning 86 intervention cases from 15 different countries on the introduction of health promotion measures. Hereafter, 3 larger Danish intervention studies described via “grey literature” will be examined. In each intervention study we will look at whether there is any documentation present in their actual description that could be classed as evidence-based. To conclude, we discuss the extent to which evidence-based results are necessary, and suggestions are made as to how health promotion measures should be implemented and evaluated.
|Uddannelser||Cand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling|