The value that I&T delivers should be:

The fundamental principle of COBIT 2019 is to create value for stakeholders. This is achieved by realizing benefits while optimizing risk and resources. The COBIT framework emphasizes that the value delivered by Information and Technology (I&T) must be directly linked to the enterprise's strategic objectives and the values it prioritizes. The COBIT Goals Cascade is the primary mechanism that translates stakeholder needs into specific, actionable enterprise goals, which in turn guide the alignment goals for I&T. This ensures that I&T efforts are not pursued in isolation but are integral to achieving the overall business mission and vision.

B. Value in COBIT is holistic, encompassing not only financial returns but also non-financial benefits, risk optimization, and improved compliance, all of which contribute to stakeholder value.
C. While maintaining value from existing investments is important (value preservation), I&T must also enable new business opportunities and innovation (value creation) to support enterprise growth.

1. ISACA, COBIT® 2019 Framework: Introduction and Methodology, 2018, p. 11. The first principle of a governance system is to "Provide Stakeholder Value," which is achieved by "realizing benefits at an optimal resource cost while optimizing risk." This value is directly tied to stakeholder needs and enterprise goals.

2. ISACA, COBIT® 2019 Framework: Introduction and Methodology, 2018, pp. 21-22, Section 3.4 "The Goals Cascade." This section explicitly details the mechanism for translating stakeholder needs into enterprise goals and then into alignment goals for I&T, demonstrating the necessity of direct alignment.

3. ISACA, COBIT® 2019 Framework: Governance and Management Objectives, 2018, p. 28. The description for governance objective EDM02 "Ensured Value Delivery" states its purpose is to "secure optimal value from I&T-enabled initiatives, services and assets." This process involves aligning I&T-enabled investments with the enterprise's strategic objectives and value definition.