Evaluating temporal value is critical for decision-making, especially in public policy contexts where resource allocation requires balancing short-, medium-, and long-term considerations. This chapter presents a theoretical framework for evaluating the temporal aspects of different alternatives, emphasising the importance of a structured approach to time-sensitive decision-making. It explores key methodologies for determining temporal value, such as social time preference and evaluation matrices, and critically reviews the current state of the art in this area. By addressing the complexities of intertemporal comparisons, this analysis lays the groundwork for more informed and sustainable policy decisions.