Accountable judgement.

The doctrine

Directors judge and the unitary Board governs.

Executives implement within assigned authority.

Keep judgement and accountability with people.

Directors determine the Board’s response. Accountable executives implement it within the authority assigned to them.

ReiTrace® supports that work by keeping the grounds for reliance, unresolved questions, and the context of the decision available for scrutiny.

Accountability remains human; the entire account is evidential.

Public commitments.

The grounds for reliance and the limitations of the evidence remain visible.

Unresolved questions and material uncertainty remain available for directors’ scrutiny.

Generated interpretation remains distinguishable from source evidence, professional judgement, and assumptions.

Directors retain judgement, authority, and accountability. ReiTrace® does not determine the Board’s response.

The context of a decision remains connected with subsequent consequences and learning.