# Intelligence Pyramid framework helps boards convert data into decisions 2026-08-14T09:22:59+00:00 | Business & Economy | Indian Opinion Desk Corroboration: 1 independent outlet The Intelligence Pyramid, a framework developed by IIRIS, aims to bridge the gap between information collection and decision-making in organisations. It categorises enterprise intelligence into three layers: Strategic (three-to-five-year horizon), Tactical (one-to-three-year execution), and Operational (real-time monitoring). The framework stresses that intelligence must flow bidirectionally across these levels to prevent failures. Under Section 166 of the Companies Act, directors must act with due care and diligence. The article argues that regulators and courts often find that information existed but was not properly converted into action, making the pyramid a tool for defensible governance. Most business failures and legal liabilities arise not from lack of data but from breakdowns in the architecture that should turn signals into decisions. The pyramid is designed to ensure that insights from the operational layer reach strategic decision-makers in time. ## Coverage - barandbench.com Tags: board liability, Companies Act, corporate governance, decision-making, IIRIS, Intelligence Pyramid Canonical: https://indianopinion.org/intelligence-pyramid-framework-helps-boards-convert-data-into-decisions/ License: Summary and commentary (c) Indian Opinion, reusable with attribution. Facts belong to the linked sources. Cite: https://indianopinion.org/intelligence-pyramid-framework-helps-boards-convert-data-into-decisions/#story-in-brief Review state: restored archive article, accurate at time of publication, not offered to search indexes.