Once the innovation ideas have been shortlisted, the Engagement Manager should create business cases for the shortlisted ideas in the agreed format. A business case is useful in identifying the value of the idea in terms of benefit, costs, cash flow projections, pay-back case, risks, challenges, feasibility and sustainability of the same. Based on the budget for innovation, Engagement Manager and the client must arrive at a decision with respect to the next steps to be taken, once the business case is approved. An idea can either be developed and implemented as a part of the same engagement or a separate engagement may be initiated. If the idea has to be implemented within the same engagement, the Engagement Manager should trigger Change Control process, based on the scope of the engagement.