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To create sustainable value for their stakeholders, organizations should evaluate and pursue opportunities in at least five different areas.

Organization and operational enhancements


Structurally improving efficiency and effectiveness of operations, organization and governance – leading to higher financial margins, and at the same time to improved customer satisfaction and employee motivation. Typical actions include redesigning and leaning processes, clarifying governance, scrutinizing added value of staff activities, reducing the number of management layers, improving target setting and evaluation procedures, and enhancing management information and communication.

Levers for

sustainable value

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