Boards will always need to fulfill these responsibilities, but they are not the complete set. If the board is to be accountable for ensuring the long-term success of the organization, the board needs to broaden its role. The board needs to spend more time focused on the future, not just the rearview mirror. The best directors want to do more than simply review management’s work and the organization can benefit from a new and more complex, collaborative relationship between the board and management. Without micro-managing or intruding into the role of management, the board can play a vital role in contributing to the strategic thinking of the organization. The board occupies the unique space of being apart from the organization (given its largely independent status these days) and therefore being able to view ideas more objectively and more from the perspective of outside constituencies, namely the shareholders and the marketplace. When utilized to add to management’s thinking, not second-guessing, the board can evolve into a competitive and strategic asset for the organization; one which delivers a return on the investment made in the board.