value judgement 
noun
An assessment of something as good or bad in terms of one’s standards or priorities: it is a value judgement which a government is entitled to make [mass noun]: the specification of this standard is pure value judgement...
- I am expressing an opinion, a value judgement, which is not subject to the law.
- Although the term underfunding is essentially a value judgment, there is evidence that UK spending is lower (as a proportion of gross domestic product) than that of other countries we like to compare ourselves with.
- ‘In my view the Committee should assess the evidence overall and make a proper value judgment on the whole of that evidence’.