This guide outlines how to grow the pipeline of women with profit & loss (P&L) responsibility—the most common stepping-stone to the C-suite. It synthesizes current landscape data (e.g., women’s underrepresentation in CFO/COO and P&L roles), pinpoints structural barriers (unclear pathways, limited stretch assignments, bias in selection), and offers practical fixes: mapping P&L feeder roles, cross-functional rotations, targeted training, and accountable talent processes. It also details how to deploy sponsorship and mentorship—especially by influential senior leaders—to accelerate women’s readiness for revenue ownership and enterprise leadership.