Intangible values, for example, environmental, human, and social metrics and behavior, have become indispensable in the global economy. One of the key global drivers of measuring intangible values is expressed in corporate environmental and social responsibility, mainly through the Environmental, Social, and Governance (ESG) framework. This is leading to a massive shift in the way intangible and financial metrics need to be measured and monitored together. Problems arise when real and intangible values are treated mathematically in the same way. Therefore, a new theory of value is presented that combines nonlinearity and multivalued logic and leads to a new ontology for ESG. This study describes the transfer from theory to practice using an example of an adaptive decision support system that uses fuzzy cognitive maps for multidimensional value maps and for handling incomplete data of ESG measures. It reduces complexity and enables the prediction of intangibles that support decision-makers in evaluating companies according to an ESG framework.