The top companies we studied had a profound sense of how to Create Value to achieve their Destiny. Creating value refers to the contribution and impact the brand seeks to make, and the competencies and skills required to get there. Contribution and Impact describes how a brand expects to add value to customers, markets and society, concurrently maximizing positive impact and minimizing negative impact. Biodegradable consumer products are examples, such as those made by Toms of Maine. Competencies and skills describes the unique capabilities and strengths the company wishes to develop in support of value creating activities. For example, Disney is widely known for not just its creativity, but its creative expansion--in other words, its ability to transform a basic creative idea, such as a cartoon character, into a decades-spanning icon used in wide variety of products, content, and services initiatives. This requires a remarkable collection of talented managers with the ability to think well beyond how to implement the core idea and toward the myriad of ways that idea can be leveraged. Creating Value supports and propels top companies toward achieving their Destiny.