Systemic Value Management (SVM): An Integrative Approach to Developing Corporate Sustainability and ESG Capabilities

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Authors: Alessandro Margherita, Emanuele Banchi, Alfredo Biffi, Gianluca di Castri, Rocco Morelli
Cited by: 0
References: 35

Abstract

ABSTRACT Corporate sustainability has gained unprecedented attention over the past decade, compelling organizations to generate multi‐stakeholder value beyond traditional financial performance. While value‐based management offers opportunities to integrate environmental, social, and governance (ESG) criteria, practical guidance on implementation remains limited. Building on a prior conceptual study and an extensive consultation with 80 international experts through a structured survey and qualitative coding of open‐ended responses, this article presents a systemic value management (SVM) framework. The framework encompasses two dimensions: (a) the impact of transformative trends on managerial priorities driven by sustainability and ESG requirements, and (b) a comprehensive set of organizational capabilities, actions, and tools supporting ESG implementation. Findings reveal key management areas affected by ESG priorities, the capabilities organizations need to develop, and actionable tools for operationalizing sustainability objectives. The SVM framework advances value‐based management theory in complex, evolving business contexts, while providing practitioners with a structured foundation for implementing ESG‐aligned management approaches.

Fields of Study & Subjects

Corporate Social Responsibility Reporting Financial Reporting and Valuation Research Sustainability and Innovation in Business

Publication details

Journal / source
Business Strategy and the Environment
Publication date
17 March 2026
Language
EN