Abstract
The creation of value is an important concern in organizations. However, current Enterprise Modeling languages all interprete value differently, which has a negative impact on the semantic quality of the model instantiations. This issue need to be solved to increase the relevance of these instantiations for business stakeholders. Therefore, the goal of this paper is the development of a sound Core Value Ontology. In order to do that, we employ a pattern-based ontology engineering approach, which employs the Unified Foundational Ontology.