Kalle reflects on The C-list

Strategic Takeaway for Leaders at All Levels, Everywhere
There are two reasons why the C-list is the most critical part of ABCD-in-Funnel planning.
First, the C-step mirrors the brainstorming phase of ABCD workshops, where optional pathways toward the future are generated. If C-lists are skeletal, you inevitably get “poor data in, poor results out,” as with any framework.
Second, insufficiently developed C-lists are the most overlooked aspect of ABCD planning—even in processes where all other essentials are met “by the book,” such as repeated ABCD cycles, regular follow-ups, or periodic involvement of top management maintaining a “back-to-basics” mindset while providing a direct financial aspect during planning.
This reflection provides hands-on advice on how to identify this key shortcoming—and how to address it.
More in Detail
If you need a refresher on the ABCD-in-Funnel Operative System, see the fact box below.
Typical Reactions Where Richer C-lists Are the Answer
Based on decades of experience working with organizations across sectors, several recurring client reactions point to overly short C-lists as the likely root cause. It is surprisingly common to find only two options for a given dilemma—“this or that”—or even just one option compared with the zero-option of making no change.
If you are trained in ABCD-in-Funnel methodology, you may recognize statements such as:
  • “We improved our bottom line initially, but results have now plateaued.”
  • “There are too many uncertainties, for example due to changing political conditions.”
  • “We are unsure how to manage trade-offs in this particular case.”
These signals often indicate underdeveloped C-lists.
How Do Rich C-lists Help in These Cases?
In principle, the logic is simple: the challenges above are obstacles and overcoming them requires more options. When clients are encouraged and supported in expanding their C-lists, the following often happen almost autonomously:
  • More people are involved, including additional internal departments, value-chain partners, and broader stakeholder groups.
  • These groups collaboratively generate a wider range of possible solutions on C-lists.
Examples of outcomes enabled by richer C-lists include:
  • More attractive product and service designs that offset higher costs associated with sustainability innovations.
  • Joint procurement across stakeholders to reduce costs through increased purchasing volumes.
  • Identification of new markets willing to pay higher production costs.
  • Engagement with policymakers to support regulatory frameworks, such as green taxes, that favor innovation.
That said, there is no need to compile exhaustive lists of options here. Rich C-lists, when properly developed, naturally support stepwise progress in the D-step.
Importantly, expanded C-lists often reveal combinational opportunities. For example: entering a premium market willing to pay for exclusive, high-cost sustainable designs, followed by scaling innovations into more accessible offerings or broader stakeholder contexts with lower costs from larger production volumes.
As shown in other Kalle reflections, such elegant solutions frequently emerge organically—once richer C-lists are in place.
 
Fact box – a shared code behind all Reflections

Want to go deeper into the ABCD-in-Funnel Operative System already now? You have three complementary ways to explore it:
1. Scientific foundation
Access the peer‑reviewed research directly:

doi.org/10.1002/sd.3357

2. A practical overview
For a more accessible introduction to the ABCD-in-Funnel Operative system, here is a brief outline of its hands‑on characteristics of 3 essentials. It is…
  • …Systemic– The funnel covers all essential aspects of challenges and opportunities and has two components:
Inward‑leaning funnel wall denotes that all key societal systems—energy, forestry, agriculture, fisheries, material use, infrastructure, transport—are progressively degrading. This is scientifically validated, independent of values or beliefs.
Definition of the funnel opening, the boundary conditions for Sustainable design. The boundary conditions are robust for sustainable redesign of anything, when degrading above has ceased in all  aspects:
A topic is ecologically sustainable if it does not contribute to nature being subject to systematically increasing:
  1. Concentrations of substances extracted from the Earth’s crust (e.g. fossil CO₂ in the atmosphere, heavy metals in soils)
    2. Concentrations of substances produced by society (e.g. nitrogen oxides in waters, anti-flammables in human bodies)
    3. Degradation by physical means (e.g. urban sprawl, land degradation, or groundwater depletion)
And a topic is socially sustainable if it does not contribute to people being subject to structural obstacles to:
4. Health (e.g. excessive working hours, unsafe working conditions)
5. Influence (e.g. lack of voice or responsiveness from decision-makers)
6. Competence (e.g. limited access to education or opportunities for development)
7. Impartiality (e.g. biased decision-making, or neglect of future generations)
8. Meaning-making (e.g. lack of shared purpose, or restricted cultural and religious expression)
All societal systems should be modelled and coordinated to operate within these conditions—together. Otherwise, one problem will automatically be solved by creating another, regardless of how advanced tools are chosen to manage problems that will otherwise explode in complexity. (Bad data in – bad data out, no matter what). For that purpose, the boundary conditions are uniquely meeting the criteria ‘necessary’, ‘enough’, ‘general’, ‘concrete’ and ‘non-overlapping’.
• …Systematic – Within the Funnel above, the Operative System enables structured, stepwise action processes, the ‘ABCD-in-Funnel system’.
The ABCD process provides a SWAT-like logic, ensuring that all critical elements are addressed in a coherent sequence—from goals modelled within the boundary conditions (A), through current challenges and assets in that context (B), possible measures and investments (C) to go from B to A, and finally to prioritized, stepwise action by choosing ideas from C that balances (i) pace of progress with (ii) return on investment (D).
• …Strategic – enables improved bottom lines from the start. The D-step will increase the likelihood of strong outcomes and return on investment from the outset and regardless of what others do. The funnel will take care of that. Before the D-step is to be put in action, you may want to consider any app as additional decision support until the next ABCD-in-Funnel workshop:
Apps in relation to the Operative system. Cross-reading your ABCD results with apps such as the UN SDGs, Circular Economy frameworks, Science Based Targets, Reporting directives. Those and all other apps cover but parts of the strategic challenge outlined above, but still may generate additional ideas to place under your A, B, C, and D respectively. However, it does not work the other way, only the Operative System uniquely ensures that all essential aspects are coherently covered within a structured, strategic framework.
3. Explore and apply
Visit www.stepwise.global
Explore:
• the ABCD-in-Funnel in practice
• Kalle’s Reflections
• Podcasts and real-world applications
…to see how the Operative System helps you assess complex topics without losing systemic, systematic, or strategic perspective.