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Chapter 05

Business Value

What value-based governance changes for finance, operations, strategy and risk, described in qualitative terms, and how an organization's value capability builds in stages.

3 min read Updated 9 Nov 2026 Version 1.0

This chapter describes what changes in an organization that governs by value. It deliberately avoids quoting percentages or payback periods. Such figures vary with the starting position of the organization, the scope adopted and the discipline of application, and a number printed in a framework document would suggest a certainty…

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