In society, value is the relative worth, utility, or importance of something. [1] Thermodynamics, entropy, and evolution, according to many, are relevant to questions of values and ethics. [2] In economic thermodynamics, money, a measure of value to a certain extent, is often considered as a form of energy. [3] This implies that "value" is a term that, in theory, can be defined energetically or thermodynamically.

References
1. Value (definition) – Merriam-Webster Collegiate Dictionary, 2000, CD-ROM, Version 2.5.
2. Wallace, Anthony, F.C. and Grumet, Robert S. (2004). Essays on Culture Change, (pg. 100).
3. Schmitz, John E.J. (2007). The Second Law of Life: Energy, Technology, and the Future of Earth as We Know It, (pg. 102). William Andrew Publishing.