Source Note — Sustainability and Regeneration

From Reducing Harm to Increasing the Capacity to Flourish Sustainability and regeneration are closely related, but they are not the same. Sustainability asks whether organisations, communities and ecological systems can continue without exhausting the conditions upon...

Source Note — Kanban Architecture

Architecture pulled by need, tested at Gemba, governed through the Knowledge Base Most architecture is pushed. A central team develops models, principles, standards, roadmaps, patterns, diagrams, and governance artefacts. These may be technically correct. They may...

Source Note: The Three Capacity Lens

Definition The Three Capacity Lens is an ASF adaptation of the six capitals from Integrated Reporting and Integrated Thinking (Dimes et al., 2025). Rather than treating the six capitals as separate reporting categories, ASF groups them into three connected forms of...

Source Note: Activity Based Costing

Introduction Activity-Based Costing (ABC) helps explain how resources are used to generate value within an organisation. Traditional accounting assigns costs to units such as departments or cost centres, but this often provides limited insight into actual activities....