Framework of serendipitous drift and insights from the case
| Framework element | Timeline | Case evidence |
|---|---|---|
| Trigger | 2007–2011 | Cultural triggers: the need to put the human before the employee. Fostering dialogue, empowerment, engagement, humanistic management |
| Business triggers: the need to survive and make profit | ||
| Directed effort and experimentation | Since 2008 | Experimentation with traditional MA practices: quality control, Balanced Scorecard, SWOT, budget, charts of accounts, direct method costing, targets and KPIs |
| Experimentation with culture-driven MA practices: Balanced Scorecard, non-financial targets and KPIs, ISO 14001, EMAS, IR and the six capitals, Agenda 2030 | ||
| Networks and relations | Since 2008 | External networks: universities, Business Reporting Network, business associations |
| Internal networks: internal meetings, feedback mailbox, shared spaces | ||
| Enaction | 2012–2019 | Actors translate triggers into questions that are addressed through action (i.e. developing practices). Practices are iterated, discharged and modified according to their ability to meet needs |
| Translating and adapting the Balanced Scorecard, risk mapping, a business model matching Alpha’s contexts with needs | ||
| Eureka moment | 2017–2019 | Several MA practices, the most unexpected and impactful being the IR Framework |
| Outcome | Since 2017 | IR as a promoter of strategic thinking, engagement, dialogue and systematisation. Integrated reports as a communication and management tool |
| Reflection | Since 2019 | The search for solutions unexpectedly results in integrated reporting Recognising there is as much value in the search as the outcome |
| Framework element | Timeline | Case evidence |
|---|---|---|
| Trigger | 2007–2011 | Cultural triggers: the need to put the human before the employee. Fostering dialogue, empowerment, engagement, humanistic management |
| Business triggers: the need to survive and make profit | ||
| Directed effort and experimentation | Since 2008 | Experimentation with |
| Experimentation with | ||
| Networks and relations | Since 2008 | External networks: universities, Business Reporting Network, business associations |
| Internal networks: internal meetings, feedback mailbox, shared spaces | ||
| Enaction | 2012–2019 | Actors translate triggers into questions that are addressed through action (i.e. developing practices). Practices are iterated, discharged and modified according to their ability to meet needs |
| Translating and adapting the Balanced Scorecard, risk mapping, a business model matching Alpha’s contexts with needs | ||
| Eureka moment | 2017–2019 | Several MA practices, the most unexpected and impactful being the IR Framework |
| Outcome | Since 2017 | IR as a promoter of strategic thinking, engagement, dialogue and systematisation. Integrated reports as a communication and management tool |
| Reflection | Since 2019 | The search for solutions unexpectedly results in integrated reporting |
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