Hi Niwantha, The phrase is commonly used in business writing or presentations to introduce the future strategies or direction of a company. It is a relatively new way of describing a progression of time from the present. It is also used when the outcome or future direction is somewhat uncertain, or to suggest measures when a company is not performing as well as expected. Examples (taken from Urbandictionary): Our company expects to make a profit going forward. We don't expect any layoffs going forward. Personally, I would say that "going forward" is essentially the same as "next". Therefore, it is an adverbial phrase. An additional meaning of "going forward" that sets it apart from "next" would be its usage: describing the implementation of a strategy, direction or plan for a business. Back to your sentences: Many adverbs can be used in different positions in a sentence to vary its emphasis, though it should not result in ambiguity. 1. Going forward, my preference is fresh new directors. (Correct: Next, my preference is fresh new directors.) 2. My preference is fresh new directors going forward. (Ambiguous: Are you suggesting that the directors start walking?) 3. My preference going forward is fresh new directors. (Ambiguous: Are you stating that you will start walking? Suggestion: My preference, going forward (next), is fresh new directors.) Hope this helps. Lance

Hi, the important thing is to make it a separate phrase, separated by commas, as it is an adverbial phrase which modifies the main part of the sentence, and the sentence could stand alone without it. So in your example, number 1 is the only correct way of doing it. Although Number 3 would be okay, if you separate the phrase with commas, and add 'for'; fresh new directors.