In January 2022, several business opportunities are discussed at Fripozo. Vicente would like to have an accurate picture of such transactions, so that he can foresee the improvement in KPIs for 2022 through 2024. He would like to explain the impact of these decisions on Fripozo's financial statements at the February 11, 2022, group meeting. Fripozo has a strong Environment, Social and Governance (ESG) strategy that sometimes makes Vicente balance between profitability and ESG policies. That is why Fripozo's chief financial officer (CFO) should do a good job explaining the financial data and related decision making to Vicente, so that Vicente is able to explain the overall strategy to the group CEO. The "what-if" decisions will be applied to the December 31, 2021, financial statements. All companies in the group, including Fripozo, have an accounting period of January 1st through December 31st. Vicente recognizes he needs help from the CFO to decide whether January 2022 decisions would improve Fripozo's KPIs. As Fripozo's CFO, you will advise Vicente on: • Whether the transactions should be approved and, if so, the impact on Fripozo and group KPIs. • 

How to back his decisions with solid arguments, connecting financial decisions with nonfinancial aspects?