Furthermore, the book presents a new approach to Information Management: the SIGMA (Strategic Information Governance Modelling and Assessment) approach. The new approach is centered on information as a key factor allowing integration between IT applications, organizational capabilities and business strategy. In particular, the Absorptive Capacity concept is presented and discussed: this concept represents the ability of an organization to maintain and absorb the potential of information and IT investments. After having presented and discussed the model, we also provide the reader with a brief presentation of how the SIGMA approach should be applied in companies. The book adopts a scientific approach to ensure methodological rigour; however, it is also concrete and describes problems from the viewpoints of managers, adopting a clear and easy-to-understand language in order to capture the interest of top managers and graduate students.