In recent years, environmental, social, and economic issues have grown increasingly complex, neces-sitating sustainable development approaches that harmonize these three pillars. The achievement of Sustainable Development Goals (SDGs), established in 2015 at the United Nations Summit, requires substantial social innovation. Furthermore, transformation programs implementing such innovations are key to achieving these goals. The Project and Program Management (P2M) approach effectively manages transformation programs. According to the P2M, using backcasting, rather than forecasting, in the conceptual planning phase (scheme model) of the transformation program is important to envi-sion a “To-Be” image based on zero-based thinking. However, there remains a notable gap in the literature regarding concrete methodologies for developing this “To-Be” vision based on zero-based thinking. This study explores the development of a “To-Be” business model designed to catalyze social innovation, using Nepal—the home country of the first and second authors—as a case study. By applying a series of business analyses, we develop a novel business model concept that integrates agribusiness and tourism through information and communication technologies. Through this study process and subsequent discussions, we propose the following steps to create the To-Be business model based on zero-based thinking as follows: (1) expansion of the study scope; (2) Within the ex-panded scope of the study, identify critical issues through situational analysis and forecasting; (3) Develop a comprehensive solution that addresses these interconnected issues holistically.
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