Here, the target audience is a person or group of people who own, operate or manage a business or organization.

They seek a practical answer and solutions to one or both of the following:

(a) What is the "agreed-on" - "better" situation that we wish to achieve? ... In other words "What's our shared Vision and what are our shared Goals?

and/or...

(b) How do we achieve our goals and what are the specific "how-to" steps?