This paper contributes to the exploration of culture as the fourth dimension in sustainable development, and its application in the business to support sustainable quality development. The past decade has witnessed a growing interest in arts-based innovation (ABI) to foster human capital as a value-added resource to achieve and sustain quality. As a co-creative process, arts-based practice stimulates out-ofthe-box thinking and reflection, which is essential to leading organizations in complex times. Assessing the value of ABI is challenging since it doesn’t fit into standard measures. At present, two models exist that examine value at distinct levels within an organization. Some suggest, however, the need for a more integrated view in which value is seen through the interdependence of levels. This has led to an interest to develop a multi-perspective approach to examine value from a systems perspective. The purpose of this paper is to apply the concept of the learning organization to explore further a framework for assessing the value of ABI in business from a systems perspective.