This practice-based unit provides the capability to plan and implement ideas into reality. Ideas that may convert into commercial products and services and/or into benefits for society or the natural environment require an appropriate form of implementation plan. This unit encourages an international perspective in the translation of innovation ideas and their manifestation as significant and substantial benefits to commercial organisations and/or populations to whom they are directed. For example, beneficiaries may include companies wanting a competitive edge and/or new products or services; governments attempting to provide societal benefits or reduce community harm; and groups attempting to provide benefits to animals and environments. Whether the objectives include commercialisation within business contexts or for the benefit of society or the natural environment, a suitable plan is required. The implementation plan may vary considerably according to its objectives and the very concept of business plans is critically evaluated.