The public is starting to demand that a company, its products and services are environmentally sensitive and it is increasing companies’ corporate and social responsibility reporting. Business, finance and corporate perspectives are thus starting to adapt to this shift in demand. There is however, reasonable question whether there is a link between value and the environment because certain indicators have historically been unable to conclusively demonstrate extra value. More recent or comprehensive studies, however, suggest that demand is starting to change. This paper, therefore, looks at value, how it sits within business, how and why it is evolving, and how it might be defined in the future.