According to Oliver (1999), the ends statement seeks to deviate from the ancient strategic planning method where the board and staff would deliberate on the achievement of the specific goals of the organization. The policy governance approach- which focuses on the ends statement- calls for a situation where the board engages in long-term planning while consulting other stakeholders.
Once the plan is set, the board then chooses the program to achieve these ends. In the entire process, the board follows various steps which include gathering information and analyzing it. Through the ends meetings, the board consults other stakeholders and conducts in-depth discussions which help in defining the ends. Al these efforts are aimed at answering the questions such as what benefit is realized, whom it benefits and what does it cost.