The CFO and Finance Function Role in Value Creation

This report sets out current thinking on how CFOs and their finance teams can account for and communicate value creation for internal and external stakeholders.

This thinking enables CFOs and their teams to focus on:

• Understanding value creation and how value creation is defined, created, delivered, and sustained; and 
• Measuring and tracking performance covering three interconnected value creation perspectives: balance sheet, business, and societal value.

The approach laid out in this report, and a supplementary report, Understanding Value Creation, helps enable the corporate mindset to evolve from short-term shareholder value creation to long-term stakeholder value creation.

More information on value creation from across the global accounting profession is available via our resource page: Rethinking Value Creation.