A guide to valuing data – Integrating non-financial and financial data valuation approaches

Abstract

This thesis aims at further developing the process of data valuation by integrating both non-financial and financial approaches. For this purpose, a framework was developed to simplify and guide the data valuation process, ensuring that all relevant factors are considered. It emphasizes the importance of the specific event and purpose driving the data valuation, and it accounts for both non-financial and financial aspects that influence the data’s overall value.