DFAS-DGP-F1: Governance as Decision Protection — A Meta-Scientific Framework for Preserving Decision Rationale Beyond Financial Reporting

This project presents the foundational manuscript of the DFAS-DGP (Decision Governance Protection) research program within Dynamic Financial Applied Meta-Science (DFAS). The manuscript introduces Governance as Decision Protection as a novel governance logic that reframes governance as a post-decisional protective function aimed at preserving institutional decision rationale over time, independent of control, oversight, or financial reporting. The work is conceptual–analytical in nature and establishes a meta-scientific architecture for understanding governance as decision protection rather than governance as control, oversight, or transparency. This project constitutes the foundational layer (F1) of the DFAS-DGP research architecture.