From Strategy to Implementation

Laura Magahy, Partner and Head of Public Sector Consulting at Forvis Mazars, outlines a practical ABC framework to help boards move from strategy to effective implementation, ensuring the conditions for delivery and governance oversight are firmly in place.

https://www.iodireland.ie/images/uploads/library/Layra_Magahy_article_Banner.jpg{/banner_image}

Strong strategies do not fail because of weak intent. They fail when the conditions for delivery are not fully in place.

Before approving implementation, Boards should assess whether the organisation is genuinely ready to execute. This ABC framework provides a structured approach to testing readiness and strengthening governance oversight during delivery.

It supports Boards in enabling, challenging and governing implementation with clarity and confidence.

The ABC of delivery readiness

A simple but comprehensive framework to assess whether the environment is aligned for execution.

Is there a clear mandate, ownership and momentum?

Effective delivery requires explicit authority, defined accountability and the ability to move at pace.

Boards should assess:

Authority

Is there a clear and shared mandate from the Board and executive?

Are decision rights defined and understood at every level?

Are key stakeholders aligned behind the intended outcomes?

Is there sufficient capability and capacity to deliver and adapt?

Accountability

Is ownership defined by individuals, not committees?

Are performance expectations clearly linked to outcomes?

Are escalation routes clear, timely and safe?

Are authority and accountability aligned?

Action

Is there a clear implementation plan with defined timeframes?

Has a delivery cadence been agreed between the Board and the executive?

Are risks, blockers and dependencies actively managed?

Can the organisation operate at the required tempo?

If A is weak, delivery will stall before momentum is established.
Is there clarity of purpose, value and investment?

Delivery depends on a shared understanding of why the strategy matters and what success looks like.

Boards should assess:

Benefits

Are beneficiaries clearly identified?

Are measurable benefits defined, beyond activity?

Have trade-offs and opportunity costs been considered?

Is the value compelling enough to sustain effort through disruption?

Brief

Are outcomes clearly articulated and consistently described?

Is the scope focused and coherent?

Have success and failure been objectively defined?

Are expectations for delivery partners clearly specified?

Budget

Is funding sufficient, multi-year and protected?

Have change management, capability uplift and engagement been fully costed?

Is contingency built in for complexity and external factors?

If B lacks clarity, alignment will weaken under delivery pressure.
Are the human and behavioural conditions in place?

Implementation success is shaped as much by culture and trust as by process and funding.

Boards should assess:

Co-creation

Have key stakeholders been meaningfully engaged?

Is the delivery team invested and involved?

Is trust being monitored and strengthened?

Communications

Is governance streamlined and decision-making close to the work?

Is reporting focused on insight rather than volume?

Is there independent assurance or constructive challenge?

Is there a proactive communications and engagement plan?

Culture

Do leadership behaviours model collaboration, transparency and accountability?

Is it psychologically safe to surface risks early?

Does the existing culture support or undermine delivery?

Is there trust between the Board and the executive?

If C is misaligned, even well-funded strategies will struggle.

Strengthening governance at the point of implementation

The ABC framework enables Boards to:

Test delivery readiness before approval
Clarify ownership and decision rights
Strengthen oversight during execution
Identify cultural and organisational barriers early
Support the executive while maintaining appropriate challenge
Implementation is not an operational detail. It is a governance responsibility.

The question is not only “Is this strategy sound?” It is “Are we ready to deliver it?”

This article is the view of the author(s) and does not necessarily reflect IoD Ireland’s policy or position.

About the Author

Laura Magahy is Head of Public Sector Consulting at Forvis Mazars in Ireland, where she leads programmes that help public and not‑for‑profit organisations deliver transformative change. With over two decades at CEO and board level, she specialises in organisational culture audits, governance reviews, and strategic change initiatives - from client representative roles to large‑scale stakeholder engagement - across health and wellbeing, the circular economy, urban renewal, and the creative industries. She is also Executive Chair of CreativeBoardroom: Collaborate4Climate.

Previously, Laura served as Executive Director of Sláintecare at Ireland’s Department of Health, guiding cross‑government health reform; founded and managed M‑CO, a multidisciplinary strategic design and project delivery consultancy; and was Managing Director of Temple Bar Properties Ltd, overseeing Dublin’s flagship urban regeneration. She also founded and directed Arran Street East, a craft and design studio. Laura is a Fellow and Past President of the Institute of Directors in Ireland, a Past President of the International Women’s Forum, an Honorary Architect of the Royal Institute of the Architects of Ireland, and a Chartered Director and IPMA Level A Certified Projects Director.