An approach to providing an inclusive model for business value analysis is presented, where “inclusive” means that broadly defined stakeholder values are added to conventional financial criteria. A value oriented model is an interesting extension of accounting and information provision, with information seen as the carrier of value. Modelling and evaluation can be thought of as an information process that is central to steering a business towards its goals and maximising its value. The analytical expression of the model deals rigorously with both financial and intangible values, serves as a test‐bed for strategic explorations, can cover environmental and ethical risk, and can optimise a business with respect to both financial and inclusive criteria. Gathering the information and operating a model of this kind is akin to providing a strategic information service that integrates all the information into a single strategic picture. The model is a valuable information resource.
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