At Enugu State University of Science and Technology (ESUT) Business School, the Management, Staff and Students are committed to be guided by the following core values.
- Emphasis on integrity, honesty and high moral values in Education.
- Building and maintaining an international community of students and scholars.
- Operating an academic community that is at peace with its host community.
- Building and operating academic programmes that are centers' of excellence in their respective fields.
- Operating an academic institution based on the most efficient allocation of resources driven by need and cost effectiveness.
- Sustaining academic freedom and tolerance of the diverse views of all and sundry.
- Rewarding academic excellence and hard work.
- Establishing linkages with the industry and the community.
- Matching theory with practice.