How do you prove enterprise ABM ROI at scale

You prove enterprise ABM ROI through named-account pipeline movement tied to specific plays. Not clicks. Not MQLs. Pipeline lift in target accounts, measured against a matched control group to show causality, not correlation. Scale it with a tiered operating model: 1:1 for the top 20 accounts, 1:few clusters of 5, 15 accounts sharing a trigger, and 1:many for the long tail, all governed by the demand states framework so plays align to buying intent and the board sees one coherent pipeline story.