It is commonplace to experience a discrepancy in values when assessing
the same phenomenon or action from different perspectives, eg what is
good to our taste (assessment on a short-term timescale) may be harmf
ul to our health (assessment on a longer timescale). This pattern is r
epeated at each enlargement of perspective that brings another hierarc
hical level into the picture: what is profitable for the family-less t
axes-may be harmful to the community. The study of these contrasts has
traditionally been addressed by disciplines such as philosophy, polit
ical science and ethics. However, the development of hierarchy theory
provides us with a scientific tool to explore the nature of the contra
sts of values. This article discusses the major principles of hierarch
y theory and goes on to consider the issue of sustainable development.