This paper investigates how social value is operationalised in urban regeneration and how digital reporting platforms shape the measurement and governance of social sustainability. Drawing on semi-structured interviews with UK social value professionals and a resident survey conducted within the Elephant and Castle regeneration programme in London, the study examines how platform-based systems translate procurement commitments into auditable performance categories. These systems embed predefined classification schemas, proxy valuation metrics and rule-based validation procedures that structure how outcomes become visible and comparable across projects. The findings indicate that digital reporting platforms enhance oversight and inter-project benchmarking but prioritise outcomes that align with measurable procurement indicators. Employment generation, apprenticeships and local procurement expenditure dominate reported performance, while relational and place-based outcomes, such as trust, belonging and neighbourhood continuity, remain marginal. Reporting requirements generate substantial evidencing burdens across supply chains, may introduce data distortions through proxy-based and threshold-led reporting, and can concentrate engagement at early project stages, limiting sustained community influence and creating technical barriers to participation. The analysis highlights how digital reporting platforms can operate as governance infrastructures within smart city environments, shaping what is prioritised, funded and recognised as credible impact. The findings provide practical insights for the design of more inclusive and proportionate digital accountability systems for sustainable local development.
Georgiadou et al. (2026) studied this question.