From PGMP page 48
The business case may include details about the program outcomes, approved concept, issues, high-level risk and opportunity assessment, key assumptions, business and operational impact, cost benefit analysis, alternative solutions, financial analysis, intrinsic and extrinsic benefits, market demands or barriers, potential profits, social needs,
environmental influences, legal implications, time to market, constraints, and the extent to which the program aligns with the organization’s strategic plan.