At KPMG, we encourage businesses to understand this system of forces; we help them assess the implications for their own organizations and to devise strategies for managing the risks and harnessing the opportunities. We can never know the future. But it is good business sense to be prepared for the possibilities: to expect the unexpected. This report cannot provide all the answers, and does not set out to, but it does suggest approaches that we believe will help to build business value in a changing world. We hope it provides a useful springboard for new thinking, debate and above all.