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The article discusses the importance of governance over corporate values and how to leverage them to enhance efficiency and sustainable competitiveness. It emphasizes that organizational values are no longer just ethical choices but have become intangible assets that contribute to strengthening sustainability and innovation. Additionally, they raise the level of trust and reputation both internally and externally for the organization. The article highlights the necessity of implementing systematic approaches to managing values through clear policies and regulations, along with regular measurement of value-based performance to correct course and reduce deviations. It also stresses the importance of building an organizational culture that adopts values as part of its strategic framework to achieve digital and financial transformation, ensuring performance sustainability and competitive excellence. The article underscores the significance of data and indicators in monitoring adherence to values and achieving a positive impact on the work environment and society.
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