How It Works
Cortavian first establishes what decision actually needs to be made. It then tests the assumptions, evidence, alternatives, dependencies, risks and strongest opposing case before producing one accountable recommendation.
The same acquisition question changes as its framing, evidence, assumptions, alternatives and consequences are tested.
Should we acquire Company X?
Cortavian establishes the governing decision before testing the case. The apparent question is not always the decision that will determine what follows.
Applied to this decisionThe presented question — Should we acquire Company X? — may become: Do we need this capability at all and, if we do, is acquiring Company X the best route?
The preferred case is examined on its own terms and against the evidence available. Evidence, assumptions and unresolved questions remain visibly separate.
Applied to this decisionCortavian tests the need, the ownership case, the valuation logic and the post-deal execution assumptions, while examining build, partner and no-action alternatives that may have narrowed too early.
Cortavian constructs and tests the strongest credible argument against the emerging recommendation. Dissent is required as part of the method, not invited as a final check.
Applied to this decisionThe strongest credible case against acquisition is developed in full: the objective may be achievable without ownership, the value may depend on fragile assumptions, or the risk of action may exceed the risk of waiting.
The process produces one recommendation rather than a collection of opinions. Its basis and limits remain explicit.
Applied to this decisionCortavian reaches an independent judgement on the reframed decision, with its reasoning, confidence, uncertainties, residual risks and any conditions attached to proceeding made explicit.
Cortavian reaches an independent judgement. The client retains responsibility for the decision.
The reasoning and its limits are carried into a Decision Record so the judgement can be examined, challenged and governed.
From context to judgement
The decision context and the available material relevant to it. Depending on the decision, this may include existing analysis, diligence outputs, business cases, financial information, assumptions, stakeholder positions and other decision evidence.
Cortavian independently examines the judgement being formed across that material: the framing, evidence, assumptions, alternatives, risks, dependencies and strongest opposing case. It does not simply summarise the documents provided.
An independent executive decision report that makes the recommendation and the reasoning behind it available for examination.
Independent executive decision report
The report is the record. The product is the diligence applied to the decision before commitment.
The decision tested
The recommendation and reasoning supporting it
Material assumptions and evidence strength
Risks of action and inaction
The strongest opposing case
Conditions attached to the recommendation
What would change the recommendation
Cortavian does not replace financial, legal, commercial, tax, technical or operational due diligence.
Those workstreams test important parts of the opportunity. Cortavian independently tests the governing judgement constructed across their findings.
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