Within the commercial environment, value can be applied physically or emotionally to an organisation. Physical value includes demonstrable economics, such as revenues, market share or tangible assets and is expressed through a share price or trade value. Emotional value is measured qualitatively by elements such as brand reputation and service quality.

Value drivers at an individual level are measured by the emotions of key stakeholders including the CEO, CFO or other leaders – as well as being backed up by hard measurable performance numbers or key performance indicators.