Taking ownership to embrace sustainability[1] is a given for an enlightened company;

A sustainable society requires appropriate disclosure and accountability of consumption of capital by companies.

If stakeholders are remunerated regardless of the outcome of the value creation journey then it appears to be a risk-free ride.

The value creation journey is usually initiated at the senior strategic management level. The entrepreneurial vision of sponsor(s) helps shape the business model and identifies the value to be created.

Value creation is better understood when we can connect the underlying components of shareholders value to gain insights on how they interact amongst themselves.

Value creation may mean different things to different people.