Abstract
Until recently, the evolution of strategy and of business models mainly focused on shareholder Value Creation with global offshoring and outsourcing. The competitive cost models of globalized flows, translated in worldwide Supply Chains, with intensive energy consumption of fossil fuels and optimized processes with outsourcing to specialized agents, highly dependent on globalized infrastructures resources and markets. Our approach is that to build resilient companies and networks, all the stakeholders of the Supply Chain must be able to shift and align their perspectives, understand, map, value and document the key drivers that constitute the core competences needed, the appropriate intangible assets. Our proposition is a methodology to analyze, map and measure the key drivers of Value Creation through of multi-perspective and multi-stakeholder framework, based on intangible assets.