High-performing marketing teams have more structured processes. As B2B marketers strive to introduce more process rigor into their execution, they stumble because the go-to concept of B2B marketing — the funnel — fails as a planning construct for lead-to-revenue management (L2RM) process definition. This report introduces a new framework — the engagement escalator — and a set of tools B2B marketers can use to create, validate, or fine-tune their L2RM process. This is an update of a previously published report; Forrester reviews and updates it periodically for continued relevance and accuracy. We revised this edition to factor in new ideas and data.