This is the English version of the position paper Valore e Sostenibilità.
Presented during the GBS Conference on October 18, 2024, in Rome, the position paper is an in-depth study conducted by the GBS working group of the same name on the relationship between the concepts of value and sustainability.
Adopting an interdisciplinary approach, the document explores the history, evolution, and characteristics of the connection between these two terms, integrating both academic and business perspectives.
The paper also provides a critical analysis of how companies "communicate and implement" sustainability, concluding with operational guidelines to support businesses in maintaining coherence between regulatory requirements and available opportunities for autonomy.