People's diverse values and beliefs inform the financial and non-financial decisions they make. What is important to people is influenced by their whakapapa, values, and cultural heritage. The importance that is placed on different resources, values, and ideas varies from group to group. So too do the perspectives that groups bring to economic decision-making. Ākonga will engage with examples of conflict, compromise, and partnership. They will develop insights about what is important and where stakeholder viewpoints should be prioritised.

In Commerce, ākonga will explore the perspectives and decisions of individuals and groups. Examples will draw from whānau, business, and organisation contexts. They will engage with Māori and Pacific perspectives and business models. Ākonga will have an opportunity to explore the economic world through lenses other than their own, at multiple levels.

People and organisations navigate the economic world through decision-making and action. Before decisions are made, organisations must determine their priorities. They must then balance these with their stakeholders' perspectives. The more informed an organisation is, the better their decisions will be, and the more their stakeholders will benefit.

Decisions about resource management and which groups' interests should be prioritised are unavoidable. Scarcity means that decisions must be made about how to use and enhance available resources. Organisations must use their resources and act in a way which is viable. Otherwise, they will not be able to sustain themselves or their pūtake.

Responsible and futures-focused decision-making can be guided by tauutuutu. Tauutuutu is a virtuous cycle of collective provision in which participants give back at least as much as they receive. This is relevant in relationships between people, and also where people interact with the environment. Where organisations extract value from the natural world, they should replenish that value. This ensures the health and vitality of te taiao. This in turn enables the continued provision of resources while enhancing the mana of people and the world in which they live.

This Big Idea supports a more equitable economic system, one where decision makers consider diverse perspectives and prioritise the wellbeing of their stakeholders. In Commerce, ākonga will evaluate economic information and decisions against the impacts they have. This will develop their ability to participate equitably in the economic system.

Financial and non-financial decisions inevitably have impacts on people, place, and profit. Sectors within the economy affect each other, and organisations can be, and often are, affected by decisions they take no part in. This places a responsibility on decision makers to take into account the likely impacts of their decisions on others.

Financial interdependence occurs when whānau, communities, businesses, and organisations make decisions which affect other financial groups, while also being impacted by the groups they are affecting. Financial interdependence therefore means that financial impacts do not travel one way. The economy is a complex collection of financial entities affecting and being affected simultaneously.

Kaitiakitanga, tauhokohoko, enterprise, and innovation are processes which enable society to thrive. Ākonga will learn an economic language of models and concepts. This will allow them to navigate the economic world and contribute positively to it.

Kaitiakitanga and tauhokohoko are te ao Māori concepts that emphasise the responsible use of resources and living harmoniously with the environment. In Commerce, ākonga will have the opportunity to access these concepts as well as other economic models and concepts.

Innovation and enterprise can aid the responsible use of resources through new discoveries and more efficient ways of producing. Innovation and enterprise improve productivity which flows on to benefits for producers and also for consumers. The new opportunities created for individuals and communities raise standards of living in society.