Final Report of Value, a sandpit project as part of the UKRI Net Zero Digital Research Infrastructure Scoping Project. The Value project had the aim to review how UKRI currently make decisions around DRI use (if, when and how a task gets to use DRI), undertake a literature review of how emissions-vs-value decisions have been managed in similar infrastructure environments, and provide specific recommendations to UKRI of a Net Zero decision-making methodology. The report summarises the key findings and recommendations moving forward from Value in working towards a roadmap for carbon neutrality in the UK's digital research infrastructures.