Abstract: “This article is an exercise in the transposition of certain approaches in analytic philosophy to issues concerning business value and identity in business. We examine the notion of business value and several accounts of value that have been offered in the literature. Luciano Floridi’s formal logical account of a business is introduced and applied as a first step towards a logical framework of business value. Peter Peverelli has claimed that Chinese business identity is accounted for in terms of competitors, administration levels, hierarchical structures, and those government agencies with jurisdiction over enterprises (viz. regulators). It is argued that this quadripartite method of identification cannot be fully generalized to all businesses in any geographical location since distinct businesses can exist which have the same competitors, administration levels, hierarchical structures, and governed by the same government agencies. In such a case the distinguishing features of the busin”

Keywords: business value, business identity, logical modelling, digital busienss value, virtual business value