“…Porter's concept of value creation ( 2019) is creating the highest outcome at the lowest net cost. Value creation is the ultimate objective of any organization (Pakkanen, Juuti, & Lehtonen, 2018;Gul, Ali, & Saeed, 2021). Sustainable value creation demands that value be generated by those concerned: the consumer, the service provider, the supplier, and all the other stakeholders (Civera & Freeman, 2020;Nadeem, Saeed & Gul, 2020).…”