This month's issue focuses on green IT and its measurement. Our objective is to benchmark current practice and offer tangible guidelines on the measurement of green IT and green IS efforts. Our academic contributor is Brian Donnellan, Professor of IS Innovation at the National University of Ireland, Maynooth, and Co-Director of the Innovation Value Institute. Our practicing contributor is Bhuvan Unhelkar, a Cutter Consortium Senior Consultant.

This month's installment of Cutter Benchmark Review takes an in-depth look at one of the critical issues that typically emerges in our yearly series on IT budgets and the budgeting process: IT governance, which we define as the process of identifying responsibilities and implementing decision-making tools and structures for appropriate oversight of the management and use of IT resources.