This paper explores the recent escalation in public opinion for business to demonstrate the social value it generates through its activities. The concept of social capital is analysed, including the linkages between social and environmental values. Also discussed are the challenges inherent in devising a method for evaluating social value, determining appropriate performance indicators and then evaluating acceptability of outcomes. The linkage between accountability and added social value in the minerals industry is analysed. This includes an illustration of the models of accountability that are now emerging and the adding of social value.