Abstract
The actions of a company can generate value on different levels: economic, environmental, and social. Recent looks at the concept of value have outlined significant implications, able to go beyond a concept, albeit important but reductive, in terms of maximizing profits and earnings for investors. Starting from the theory of shared value of Porter and Kramer and passing through critical management studies, the authors have come to consider value in a perspective oriented to the exchange and continuous growth of a company and of all the different territorial and social stakeholders involved, in a responsible, generative sense and aimed at the common good.