If the “shared cost” is less than the “shared value,” the value created by the organization will show a net positive balance. On the other hand, if the shared cost is more than the shared value, this will show a net negative balance. In private organizations, assuming that the ultimate measure of the success of a competitive strategy is growth in shareholder value, the equation becomes more complex. The key is to determine the extent to which shareholder value creation depends on a contribution by society as a whole — and whether that contribution is sustainable in the long term. In Section 4, from page 24, we elaborate on this theory and provide examples