The New Business Mandate
Your board governs 15% of your value. No one governs the other 85%.
The Unprotected Stakeholder Capital That Drives Your Enterprise Valuation
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Every organization depends on relationships it doesn’t own, governed by rules it didn’t write. Whether you sit on a Fortune 500 board or run a business with ten employees, roughly 85% of your value is intangible. The question is whether you are governing it, or leaving it unprotected.
The Problem
The balance sheet is a late witness.
Stakeholder relationships rarely fail all at once. They cool, concentrate, and fray long before a financial statement can name the loss. The book’s method in creates a visible, governable record while leaders still have choices.
The Workbench is the tool that applies it!
See invisible damage before it becomes a visible loss.
Five Tier 1 relationships. Healthy, known, and not yet a board conversation.
The Solution - The Book
The 85% you don't govern
James T. Deiotte · Former EY senior partner · Published 2026 · Gatekeeper Press
A method for naming, measuring, and governing the value your accounts cannot see.
Your accounts can name about 15% of what your company is worth. This book is about the other 85% — the relationships, trust, capability, and legitimacy the market already prices and your governance systems cannot see.
It gives you a vocabulary for that value, a method to measure it, and a way to put it in front of a board.
The idea for this book took shape in South Africa, where integrated reporting became mandatory for listed companies.
What you will be able to do:
- Name the share of your enterprise value that no one is currently governing
- Score what you hold across six capitals, in numbers a board will accept
- See which relationships carry the value — and which are quietly eroding
- Leave with a 90-day plan that has names and dates on it
The 85% You Don’t Govern
Hardcover
For the desk, the boardroom, and gifting to a client or a board.
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Paperback
Lighter, travel-friendly, and the practical choice for teams and cohorts.
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eBook
Start reading today, on any device you already carry.
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Every copy includes an access code for the SOS Workbench Beta — activation instructions are inside the book.
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Bulk and organizational orders of 10 or more: Please contact us directly.
The Methodology
A continuous system, not a one-time audit.
01
Map and Measure
The Stakeholder Balance Sheet
02
Engage and Assess
The Engagement Cycle
03
Govern for Growth
The Five-Step Cycle and 90-Day Action Plan
Run a continuous governance cycle — Value, Discover, Govern, Invest & Execute, Publish — that turns stakeholder insight into measurable value creation and risk reduction.
THE SOS WORKBENCH
Your book unlocks it now.
- Quantify Stakeholder Capital with the Four-Point Method™
- Map your stakeholder ecosystem across the 6C Framework™
- Run the Five-Step Cycle™ to put a value on every key relationship
- Publish board-ready governance reports
Free during the Beta. Generally available later this year. Current terms apply at activation.
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ABOUT THE AUTHOR
Built for the decisions that do not fit neatly in a ledger.
Founder, JADE Advisors · Author, The 85% You Don't Govern
James T. Deiotte has spent four decades in global governance across the United States, Europe, Africa, and Asia. At the University of California San Diego he led the build of the graduate program in professional accountancy. At Ernst & Young he served as Tax and Law Markets Leader for Sub-Saharan Africa and sat on EY’s Global and EMEIA Tax Executive Committees.
Stakeholder capital is not a reporting category. It is the practical condition of durable enterprise value. That is why the book was written.