The CFO and Finance Function Role in Value Creation, and its supplementary report, Understanding Value, contain actionable insights for CFOs, finance teams and other business leaders to sharpen their perspective on value creation beyond the financials. It also includes detailed guidance on developing a corporate scorecard that provides an integrated view of value and performance. This involves capturing information across three value perspectives: societal, business and balance sheet.

By delivering information on value creation, including on strategic assets, such as customers, innovation and data; environmental, social and governance (ESG) factors; and wider impacts on society and the environment, CFOs can provide insight into the 80% of enterprise value that is hidden from balance sheet.