Details. It is often said that a company’s board of directors should focus on the big picture. Countless management books reinforce this view, emphasizing strategic oversight while portraying the CEO as the public face of the organization.

Yet this approach carries a risk: CEOs and boards may gradually drift away from the company’s heart — the operational details that reveal how the organization actually functions.

The conventional division of responsibilities seems straightforward. The macro perspective belongs to the board and CEO, while the micro perspective is delegated to middle management and those responsible for execution.

But what happens when those at the top become unfamiliar with the very organization they are supposed to lead?

There is an old saying: The devil is in the details.

A company’s heart beats not only in strategic discussions but also in its everyday management and execution. This does not diminish the importance of the macro perspective. Rather, it suggests that strategic oversight must remain connected to operational reality.

The difficulty lies in determining what that reality actually is.

Different organizational levels may perceive the same company differently. The reality presented in a boardroom may not correspond to the reality experienced on the production floor, in administrative processes, or in interactions with customers.

Effective leadership requires examining these perspectives and identifying which most accurately reflects the organization’s actual condition.

Consider something as simple as a fastener holding a product together. Is it properly positioned? Does it perform its function? Could a seemingly insignificant defect compromise the entire product?

A CEO or board member need not personally inspect every fastener. But they must ensure that the organization’s systems, reporting structures, and management practices do not conceal such details from strategic decision-making.

The same principle applies to organizational processes, internal communication, operational risks, and everyday decisions. Details!

The macro view provides direction. The micro view reveals whether that direction is grounded in reality.

Boards and CEOs who lose sight of operational details risk managing an abstract representation of their company rather than the company itself.

And that is precisely where the devil makes his home: in the details.

Affonso Henriques
PhD by ESADE Business School & Law – Barcelona – Spain.