This document outlines Areté's strategic planning and business planning processes. It involves several steps: 1) conducting external and internal assessments to analyze the environment and set strategic directions, 2) developing strategies and plans at the group and business unit levels to address challenges, opportunities and goals, and 3) approving, integrating and deploying the strategic and business plans across functions for execution and monitoring. The process aims to translate strategies into concrete initiatives, budgets and KPIs through scenario planning and resource allocation.