Kalle reflects on The C-list

Strategic Takeaway for Leaders at All Levels, Everywhere
The C-list in ABCD planning is the most critical component of “ABCD-in-Funnel” planning. It is intuitive and aligns with other strategic planning frameworks (such as SWOT). Therefore, even without repeating the full “ABCD-in-Funnel” Operative System, this Kalle Reflects is both self-contained and essential for all strategic planning.

The C-step mirrors the brainstorming phase of strategic frameworks. The flow of ideas in strategic thinking begins with A, the goal or vision. B describes your current situation in relation to that goal. In the C-step, you systematically identify and list possible measures—“stepping stones”—that could bridge the gap between B and A.

If the C-list is too thin or superficial, you run into the classic “poor data in, poor results out” problem when you reach D, where actions are prioritized. With too few—or insufficiently diverse—options on the C-list, meaningful prioritization in the D-step becomes difficult or even impossible.

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, modelling of goals within boundary conditions, 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, click your preferred choices from 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 — “this?”.
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 organizations 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.
  • Reducing vulnerability of a certain pathway, by finding another.
  • Engagement with policymakers to support regulatory frameworks, such as green taxes, that favor innovation. Which is often possible at municipal levels where some taxes can be determined directly.
  • For comparison, you may also consider how the expansion of C-lists is useful in other complex games within complex systems. For instance, chess players consider many options before making a move at the final D step. Similarly, football teams explore innovative ways to improve performance ahead of the next match. In both cases, the lists of ideas are naturally processed within the same ABCD logic inherent to the more specific frameworks of the respective games.
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, Podcasts, and other developments at www.stepwise.global

To keep each Reflection self-contained, we include only what is essential in the main text. This helps avoid unnecessary length, while reducing the risk of flawed or oversimplified interpretations of key elements of the Operative System—such as the Funnel, Boundary Conditions, and the ABCD process—that are common in other sources.

For example, some sources incorrectly suggest that “A” stands for “Awareness.” It does not. “A” is simply the first letter of the alphabet, reminding us that strategic thinking begins with the goal in mind—through backcasting.

In this logic:

A = the desired future state (goal or vision)

B = your current situation in relation to that goal

C = a brainstormed list of possible measures to bridge the gap

D = the prioritization of those measures into a smart, stepwise plan

You can explore these concepts in more detail through any of the links below:

1. Scientific foundation

Access the peer-reviewed research directly:

doi.org/10.1002/sd.3357

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2. Practical overview

See the Operative System at https://fssd.global/framework-and-method/

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3. Explore and apply

Visit: https://www.stepwise.global and explore:

• How the Operative System ‘ABCD-in-Funnel’ works in practice

• Kalle’s Reflections

• Podcasts and real-world applications

…to train the Operative System without losing the code’s systemic,

systematic, or strategic perspective.

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