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Organizational value creation arises from the coordinated interaction between an organization and its environment and must continuously evolve. Accordingly, developing and utilizing a specific environment is inseparably linked to organizational value creation.

An organization’s environment is not simply an undefined space surrounding that organization. According to the SGMM, that environment is rather the space of possibilities and expectations specifically relevant to an organization. Organizations need to purposefully open up this existence-relevant space and shape it entrepreneurially. This requires developing robust relationships with specific stakeholders, most of all with the organization’s target groups as its primary value creation addressees. For instance, establishing an innovation partnership with a technical university also opens up new product innovation possibilities for an enterprise. These possibilities need to be concretized in the product development process as innovative product characteristics and subsequently purposefully utilized. How an organization performs these tasks opens up its specific environment while new possibilities also arise for a university if its partnering enterprise [25] provides funding. Enterprise and university become relevant environments for each other. We understand their interplay, i.e., how these two organizations develop in relation to each other, as co-evolution.

Thus, organizational value creation, as a key point of reference for management, always focuses on design and on development. This dual focus encompasses organization and environment – with a view to enabling their sustainable co-evolution.