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CGOV.4:11 - SoTA-Echoing

The G20/OECD Principles, V.D distinguishes board functions and recognizes variation in their allocation. The FRC guidance, Division of responsibilities distinguishes executive preparation and delivery from board contributions, including the different capacities of executive directors. Its guidance supports the UK Code.

This method combines that differentiation with contribution design: work from a needed result to its performer, receiver and conditions. A board-function checklist can orient a new design; an organization chart can summarize an established one. Neither alone explains the result exchange. Changes to the relevant legal or institutional basis require reconsidering affected allocations.