redegørelser

A redegørelse is a written statement that explains, describes, or accounts for a matter. The term, from Danish and Norwegian usage, denotes an account or explanation prepared to illuminate decisions, actions, or conditions. Redeørelser are used in various settings, but share a common aim: transparency and understanding for readers such as policymakers, stakeholders, or the public.

In public administration, redegørelser are ordinary tools to accompany proposals, budget plans, or planning decisions. They detail background information, data sources, methodologies, and the reasoning behind a course of action. They also discuss alternatives considered, expected impacts, risks, and uncertainties, helping readers assess the justification for the recommended path.

In corporate and organizational contexts, redegørelser may appear as explanatory notes attached to annual reports, governance documents, or policy papers. Here they clarify accounting choices, risk assessments, strategic considerations, or compliance with regulatory requirements. They function as a bridge between complex technical material and non-specialist audiences.

Preparation and structure often follow a standard pattern: a clear statement of purpose, background and context, description of data and methods, discussion of options and their consequences, a conclusion or recommended actions, and references or data sources. Consultation with stakeholders is common, and the final redegørelse is usually published together with the decision document to support accountability and informed scrutiny.

Legally or normatively, redegørelser serve to document reasoning, enable oversight, and facilitate public or internal debate. They are valued for providing a transparent rationale behind decisions and for creating an audit trail that can be revisited as circumstances evolve.