Financial discipline | Deployed to drive accountability and ensure real impact Some of the key building blocks for financial discipline include… Develop G1 Detail G2 Implement G3 Deliver G4 Close G5 Financial discipline is critical for idea financials plan executional certainty, from funding the right initiatives, to tracking, to in …aligned the end ensuring that the impact stage gate Idea Business plan Implementation Implementation Benefits hits P&L approach substantiated approved approved completed realized Case example A company experienced vital market disruption and One source high cost levels, leading to a decreasing market of truth position and a critical need for change. d. veer captured in Consolidate Track and report Monitorand predict Identify and act on To regain its position, the company undertook a 3- res a tool finance and program progress performance issues to course rights implementation data correct year E2E cost transformation. l Al. oupr Finance was involved as a key part of the program, G Adjustments tracked and analyzed implementing financial discipline to ensure ample ting sul Impact targets, progress tracking, and validation of impacts. Con ton linked to Bos real P&L mpa a v +€500m &L mpa , by most of it reinvested into the business to accelerate 2 202 innovation and advance the sustainability agenda. © Forecast Actuals ight 19 opyrC Source: BCG analysis