In the current economic environment, one of the main levers of competitive advantage for companies is intangible assets and, in particular, the brand. In an increasingly complex and dynamic world, in which time to spend on purchasing decisions is increasingly scarce, the ability of a brand to simplify consumers' choices, reduce their perceived risk and define the expectations has a very relevant value. The purpose of this book is to explore, from a business-economic perspective, the main problems of economic measurement of brand and its influence in business areas such as accounting, corporate finance and corporate social responsibility The paper proposes an extensive literature review aimed at analyzing the contributions already present in academia on the topics discussed, while also providing some innovative insights, particularly regarding the following topics: the evolution of the brand, brand equity and its role over the years, shifting the focus from a customer-based perspective to a broader stakeholder-based one; the issues related to brand valuation and the most widely used techniques, also trying to offer an innovative perspective and an enrichment of the traditional methodologies and techniques finally used for the financial valuation of a brand; the implementation of borderline analysis models that link the brand equity aspect with profiles of finance and accounting; the influence of brand and brand-building investments on corporate finance issues, such as IPOs, stock market performance, and company value. These topics are examined with a focus on sustainability and environmental, social and governance (ESG) factors, verifying their impact on brand value and on the most relevant accounting and financial aspects for companies.