Strategy rarely loses impact in the boardroom. It loses impact on the way into daily business. A lot happens between a decision and a result. Priorities change. Decisions are delayed. KPIs show activity but not impact. At the same time, daily operations push strategic topics aside. In our article on the Execution Gap, we explored [...]
Many companies see ESRS 2026 as a major relief. At first glance, that view makes sense. Companies may report fewer data points. They also gain more time, while the thresholds increase. However, this view is too narrow. The main question has changed. It is no longer about how much a company reports. Instead, it is about [...]
Many companies do not have a strategy problem. They have an execution problem. At first, this distinction may sound semantic. However, it is not. […]
