06.4 · 16 June 2026
One equation, two seats
CEO = CSO is a test of whether strategy has an executive owner.
The equation is published with the practice: CEO = CSO. It does not mean every firm must print both titles on one card. It means the board should be able to see who holds the strategy and who can make the executive decision, and whether a step connects them.
The founder’s account points to José María Vich as a person who implements the equation in the Americas. That reference stays a reference. The work in Frankfurt is the test itself. Split the seats if you must. Write the step between them. Do not appoint one and hope the other appears in the corridor.
Cognitive notes are checked against the same equation. A beautiful strategy sentence with no executive owner is an unfinished rung. Tomasz Wójcik sends those back. They do not go to the other firm as if they were decisions.