1. Performance indicators & thresholds
2. Change management plan
3. Performance assessment plan

Business unit migration plans:

1. Historical configuration
2. Trends, impacts & performance
3. Influence on strategic pivot
4. Assets & detractors
5. Future-state configuration

Business unit work sheet:

1. Product-market fit
2. Governance, compliance & sustainability
3. Supply chain, production & distribution
4. Infrastructure & digital enablement
5. Corporate, M&A strategy
6. Capital, accounting, tax & performance

Functional GAP assessment:

Post-pivot vision

Future-state description:

1. Applicable market
2. Problem statement
3. Comparative advantage
4. Competitive position
5. Resource allocation

Performance level prioritization:

1. Financial
2. Community
3. Sustainability

Description of performance gap:

1. Demographic
2. Regulatory
3. Behavioural
4. Technological
5. Competitive
6. Economic

Description of environmental shift: