Money is a means of expressing value, but it isn’t a complete expression of value by itself and it isn’t the only way to express value. If we know someone’s net worth at the time they die, we can not tell how valuable their life was.
The same is true for companies. The financial bottom line tells us something about value creation, but the financial bottom line is not the whole story. The Art of Value is about getting to the root of how companies create a better world, making value visible.