Systemic Value Management (SVM)
An Integrative Approach to Developing Corporate Sustainability and ESG Capabilities
Bibliographic Data
| ID | 22418700 |
|---|---|
| Authors | Alessandro MARGHERITA (0000-0002-7091-1024, Department of Engineering for Innovation University of Salento Lecce Italy, corresponding author), Emanuele Banchi (AICE ‐ Associazione Italiana di Ingegneria Economica Milan Italy), Alfredo Biffi (Department of Economic University of Insubria Varese Italy), Gianluca di Castri (ICEC ‐ International Cost Engineering Council Sydney Australia), Rocco Morelli (AICE ‐ Associazione Italiana di Ingegneria Economica Milan Italy) |
| Year | 2026 |
| Publication date | 2026-03-17 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Business Strategy and the Environment (JOURNAL) |
| Journal identifiers | ISSN: 0964-4733 • E-ISSN: 1099-0836 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1002/bse.70774 |
| OpenAlex | W7133954216 |
| Language | EN |
| References cited | 36 |
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.
Conceptual framework · Corporate governance · Corporate sustainability · Operationalization · Senior management · Sustainability · Sustainability organizations · Corporate Social Responsibility Reporting · Sustainable Supply Chain Management · Value Engineering and Management
| Highly cited | No |
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