This literature review considers a range of factors regarding the concepts of ‘value’ and ‘values’ (including financial, tangible and intangible, measurable and non-measurable). The review is the first output from a project that examines ways of thinking about possible complementarities and trade-offs between values (and systems of values) held by stakeholders. In doing so, the project provides a foundation for other projects concerned with diverse aspects of transformations in mining economies (e.g. relating to tools to manage closure and strategic planning processes).