Based on the business strategy, the business objectives are defined in the Strategic Dialogue. These are expanded in business cases into concrete project proposals. Given the strategic importance of IT in modern businesses, the selection of the business objectives to be attempted is made by collaboration between business and IT management. The possibilities for the organization are partially determined by the possibilities within IT. 

These business objectives are subsequently developed into business cases using multi-disciplinary teams. The business cases define how a desired objective can be attained; what the impact on the organization will be (based on impact analyzes); and what the financial consequences are (in terms of investment; annual costs and benefits). Should the business case be positive, it will be transitioned into a concrete project proposal. Business and IT work together closely to define both the business objectives as well as the development of the business cases. The goal of the Strategic Dialogue is to ensure that the appropriate activities are executed at the appropriate times.