Been Management Consulting and the Impact Economy Foundation mapped the best practices of five impact-driven CFOs in Beyond the Balance Sheet. Their experiences make one thing clear: the transition to value-driven steering is not a linear journey from vision to execution, but a complex change process in which strategy and daily practice continuously challenge each other. This report brings together insights, real-world examples, and lessons learned from pioneers who are already making this transition. It demonstrates that value-driven management is not an abstract ideal, but a concrete and necessary change. Read the full report here: Beyond the Balance Sheet
The role of the Chief Financial Officer (CFO) is evolving into that of a Chief Value Officer (CVO). The CVO combines financial leadership with social and environmental impact. CFOs are taking a seat at the drawing board of a new economy, in which societal impact and resilience are just as important as financial profit.
The shift begins with a clear definition of what “value” means. Tools such as True Profit help make financial, social and environmental impact visible and comparable, turning impact into a core strategic factor.
Ambition sets the direction, but real change happens in everyday decisions: investments, priorities and trade-offs. Value-driven management requires impact to be embedded at every level of the decision‑making process.
Structure creates consistency, but culture ensures that this consistency is sustained. It is precisely the combination of ambition, structure and culture that provides the transformative power needed to maintain value‑driven steering.
Value-driven steering is not an additional theme, but a different management logic. Organisations that use True Profit as their guiding compass and align ambition, structure and culture make the shift from intention to execution and build future‑proof growth based on multiple forms of value. The Chief Value Officer (CVO) plays a central role in this.