When we talk about Online First, we see this as a new “approach to reporting” rather than a “solution”. Sure, there is a technical dimension to it as it is built on a web-based multi-channel Content Management System. But Online First goes far beyond that tool, it is a new way of approaching corporate reporting. From our perspective this is the most important dimension to explain. In this year’s Round Table, we have therefore decided to focus on the visionary dimension and the rationale behind it. We wanted to explain “how to think online first”.