From Intent to Decision: Observing the Translation of Purpose in Institutional Decision Systems (Novo Nordisk, Eli Lilly, and Patagonia)

What organisations actually act on is not purpose—but what purpose becomes.

Organisations declare purpose—but decisions are made elsewhere. This paper traces how purpose is translated into the criteria, structures, and signals that govern real decisions. Across Novo Nordisk, Eli Lilly, and Patagonia, it shows that meaning is systematically reformulated as it moves through governance systems. What institutions act on is not original intent, but its translated representation embedded in decision rules. The paper provides a replicable method to observe this process directly in governance artefacts.

About the Coherence Programme
The Coherence Programme studies why institutions drift despite appearing aligned. It shows that decisions are made not on intent itself, but on how intent is translated into criteria, metrics, and allocation rules. Using the Operating Spine, the programme traces how purpose becomes action across governance layers, making drift and coherence directly observable within decision systems. The research applies to public institutions, capital allocation, and AI-mediated environments, where the durability of decision rules determines long-term institutional reliability.
Programme citation: Mertens, R. E. U. (2026). The Coherence Programme: A Conceptual Overview and Entry Point to the Research Programme.
Resources:  Coherence Programme OSF repository and https://thecoherenceprogramme.org

Version 1.00: First public release.
Version 1.01: Minor conceptual clarifications, consistency improvements, reviewer-informed refinements, and editorial updates across the programme.