The benefits of digital and AI-driven efforts is not consistently measured or communicated. While significant intangible advantages like enhanced collaboration, innovative culture, and ecosystem implications are still underrepresented, current approaches mostly concentrate on time savings and return on investment. This lack of thorough value visibility limits cross-functional adoption and long-term strategic integration by causing a mismatch between innovation outputs and financial decision-making.

Fundamental weaknesses in present value management procedures were found through extensive literature analysis, internal documentation reviews, and in-depth interviews. These findings exposed a fragmented departmental view of digital value. A customized framework was created in response, based on well-known academic models like OBVM, VCS, and VVM, to give Bayer a more thorough, organized, and significant method of identifying, categorizing, and conveying the actual effects of its digital activities.

A useful, scalable, and customized value management approach that is suited for the digital transformation of an environment is provided by the thesis. Through three crucial lenses, financial traceability, predictive AI potential, and ecosystem-wide impact, it helps teams to methodically assess digital and AI use cases. The current lack of uniformity and disjointed reporting across departments is addressed by this multifaceted strategy. A structured evaluation form and a hypothetical yet plausible chatbot example illustrate the framework's applicability, assisting in visualizing how to incorporate it into routine governance procedures. It promotes better alignment across Finance, Operations, and Digital by directly connecting innovation activities to KPIs, business cases, and strategic priorities. It also improves the capacity to capture often-overlooked intangible or indirect benefits, such risk reduction, teamwork advantages, or brand effect. In the end, this facilitates clearer resource allocation, more efficient decision-making, and quantifiable financial and strategic returns from digital projects.