The report discusses the tension between Chief Digital Officer (CDO) and Chief Information Officer (CIO) in organizations. The CDO is responsible for creating new revenue sources, while the CIO focuses on efficient operations and ensuring the company's revenue. The CDO and CIO often have conflicting interests and working principles, but they can create a fruitful tension to drive digital transformation. The report suggests that digital units need to interact effectively with existing functions and business to create long-term benefits.