Strategy execution improves not when targets are tightened, but when insight improves.

Few things concern boards and CEOs more than the gap between strategy and execution.

Most organizations have well-articulated strategies. They invest significant time and energy defining priorities, setting targets, and approving initiatives. Yet months later, leadership teams often struggle to explain why results diverged from expectations—or where accountability truly lies.

In my experience, this gap rarely stems from poor intent or inadequate effort. It stems from a lack of shared, decision-relevant insight.

When strategy is translated into disconnected financial targets, operational plans, and performance metrics, accountability becomes blurred. Leaders are held responsible for outcomes without a clear understanding of how their decisions influenced those outcomes—or how trade-offs across the organization affected execution.

True accountability requires visibility into cause and effect.

When executives and boards can see how strategic choices drive revenue behavior, cost dynamics, and investment outcomes, execution becomes more transparent. Assumptions can be tested. Responsibilities become clearer. And performance discussions shift from explanation to learning.

This kind of clarity strengthens both governance and leadership. It enables boards to oversee execution without micromanaging and empowers executives to take ownership of decisions with confidence.

Strategy execution improves not when targets are tightened, but when insight improves.

If aligning strategy, execution, and accountability remains a persistent challenge in your organization, I’d welcome a conversation about how others are addressing it.