Estudio y conceptualización del 'Valómetro': un sistema de indicadores empresariales para la gestión basada en valores = Study and conceptualization of the Valometer: a system of business indicators for values-based management

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In light of economic and social threats and challenges such as globalization, economic crises, child labor, climate change and technological transformation, this paper presents the results, conclusions and recommendations of a study and conceptualization of the Valometer, a system of business indicators designed to facilitate management with values. Methodology. It focuses on the use of three complementary techniques. The first phase comprised the exhaustive diagnosis of four bibliographic reviews focused on inclusiveness, sustainability, technology and communication. In the second phase, theoretical intentional sampling was used to select 50 professionals-experts (scientists and professors from different academic disciplines, businesspeople, entrepreneurs, managers and advisors from different business sectors) to participate in three semi-structured discussion groups combined with qualitative in-depth interviews to jointly conceptualize the Valometer. Results The resulting tool consists of 50 criteria and indicators constructed scientifically and divided into 5 spheres: A) Identity; B) Administration and management; C) People; D) Sustainability; and E) Technology. Conclusions The data obtained from a small sample of companies that have used the tool in pilot mode suggest that the Valometer may be a useful tool for facilitating business management with values ​
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