Start here
The thesis is universal. The dial-ups are not.
What dominates for a water utility is not what dominates for a consultancy, and a listed company carries obligations a family business does not. Four questions, then a starting scope you can argue with.
Where you operate
Pick every country — each brings its own obligations
Industry
Which sector's dial-ups apply
Size
People, not revenue
Areas you plan to change
Pick as many as apply — this drives the scope
Type of organisation
Shapes what has to be evidenced
Answer at least the industry to see the dial-ups.