This introductory chapter outlines the conceptual and methodological foundations of the Conservation and Sustainable Development of Architectural and Urban Heritage: Interpretation, Assessment of Significance and Enhancement Strategies book. It explores value-based approaches to heritage conservation, emphasizing the dynamic and socially constructed nature of cultural significance across tangible and intangible assets. Drawing on international charters, interdisciplinary research, and global case studies, the chapter introduces key concepts such as authenticity, identity, and pluralistic values, alongside challenges of interpretation and codification. It highlights the role of participatory, community-led strategies, digital technologies, and inclusive frameworks in sustaining heritage within contemporary social, economic, and environmental contexts. Organized into five thematic sections, the chapter highlights how the book addresses interpretation, stakeholder engagement, community involvement, intangible heritage preservation, and adaptive reuse. Together, these contributions advocate for holistic and transdisciplinary approaches that integrate conservation with sustainable development, ensuring heritage remains a living and evolving resource for present and future generations.