# Decision memo: sustainable office furniture pilot

**Portfolio status:** Synthetic business-writing case study  
**To:** Executive Board  
**From:** Business Analyst  
**Decision required:** Whether to enter the UK sustainable office-furniture market, and through which route  
**Date:** 9 August 2026

## Recommendation

Approve a 90-day, three-client B2B pilot focused on refurbished ergonomic seating and modular desks. Release no more than £75,000 before the pilot passes three decision gates: at least 35% gross margin, on-time delivery above 95%, and a customer satisfaction score of 8/10 or better.

This option creates real demand evidence while limiting exposure to uncertain supply quality, reverse-logistics cost and an untested brand proposition.

## Why this route

The opportunity is credible but not yet proven. Employers face pressure to reduce embodied carbon and improve workplace experience, yet procurement teams still prioritise availability, specification compliance and total cost. A controlled B2B pilot tests the proposition against those buying criteria before the business commits to inventory or a national launch.

| Decision criterion | Weight | National launch | B2B pilot | Marketplace partnership |
|---|---:|---:|---:|---:|
| Evidence generated | 25% | 4/5 | 5/5 | 2/5 |
| Capital exposure | 25% | 1/5 | 4/5 | 5/5 |
| Margin control | 20% | 4/5 | 4/5 | 2/5 |
| Speed to market | 15% | 2/5 | 4/5 | 5/5 |
| Brand control | 15% | 5/5 | 4/5 | 2/5 |
| **Weighted score** | **100%** | **3.05** | **4.25** | **3.35** |

## Options considered

1. **National direct launch.** Highest brand and margin control, but it commits working capital before service cost and demand are understood.
2. **Controlled B2B pilot — recommended.** Moderate speed and investment, with the strongest learning value and clear stop/go criteria.
3. **Marketplace partnership.** Fast and capital-light, but weakens customer insight, brand control and achievable margin.

## Principal risks and controls

- **Inconsistent refurbished stock:** qualify two suppliers per product category and inspect every inbound batch.
- **Delivery cost erodes margin:** restrict the pilot geography and price installation separately.
- **Sustainability claims are challenged:** document chain of custody and avoid unverified carbon claims.
- **Demand is interest rather than purchase intent:** require signed pilot agreements and deposits.

## 90-day plan

- **Days 1–30:** validate specifications with ten procurement interviews; qualify suppliers; agree the measurement baseline.
- **Days 31–60:** deliver to three pilot customers; track defects, lead time, installation cost and gross margin.
- **Days 61–90:** conduct user research, calculate unit economics and present a scale, revise or stop decision.

## Decision gates

Scale only if all three gates are met: gross margin at or above 35%, on-time delivery above 95%, and average customer satisfaction of at least 8/10. If one gate misses by less than 10%, extend the pilot once with a named corrective action; otherwise stop.

## Assumptions and limitations

The market figures, scores and investment envelope in this sample are illustrative. A live recommendation would require verified customer interviews, supplier quotations, competitor pricing and a legal review of environmental claims.