This introduction presents a modern framework for corporate valuation in an economy shaped by AI-driven intangibles, digital networks, sustainability challenges, and geopolitical uncertainty. It argues that traditional tools remain essential but must be adapted to nonlinear growth, new risk structures, and evolving business models. By integrating technology, climate economics, governance, and behavioral insights into valuation logic, the chapter outlines a coherent mindset for interpreting firm value in complex, data-rich, and rapidly changing environments.