The Future of Value Creation: How Leading Investors Are Rethinking Valuation

Leading global investors assessed a company’s capacity to create value in futures increasingly shaped by artificial intelligence, intangible assets, technological discontinuity, geopolitical fragmentation, and accelerating shifts in capital, talent, and customer behavior. The session explored how these trends were expected to continue accelerating.

As advanced analytics, alternative data, and AI/Quantum gave investors a more continuous and granular view of corporate performance, the gap between what companies reported and what markets could infer was narrowing. At the same time, many of the assets that would determine future enterprise value—including proprietary data, intellectual property, ecosystem position, organizational adaptability, innovation capacity, and strategic optionality—remained only partially visible in traditional financial statements.

This session examined how leading global investors were moving beyond current valuation models to evaluate the quality, adaptability, and durability of a company’s value-creation system. It explored how markets would increasingly price a company’s ability to reinvent its business model, redeploy capital, scale emerging advantages, and remain valuable across multiple potential futures.

For boards, the discussion highlighted how directors must increasingly assess whether the enterprise is building the capabilities, options, and decision speed required to create value in a world where competitive advantage is more transient, disruption more nonlinear, and valuation more dynamic than ever before.