cbs invests a lot of time and money in education and training, gives employees at every stage of their career the time necessary to dedicate to this, and provides a supportive organizational environment. Experts and managers develop, coach, and lead consultants. General and area-specific knowledge is imparted through inter-divisional internal and external events as well as regular interaction within the cbs network. cbs invests six percent of its annual revenue in the personal and professional development of its employees. By providing the temporal, organizational, and financial framework, we create opportunities for employees to become experts or managers.