Counterfactuals represent states that either can’t happen or that we agree should not happen. We can create counterfactuals through rules and enforcement of rules. We can also agree on a body of negative stories that represent what we don’t want to be, and it’s generally easier to get consensus on a negative. This approach also allows greater autonomy and adaptability to change than specific goals and targets.
Normally arising from constraint mapping but counterfactual mapping can be stand alone. Counterfactuals represent things which cannot happen and are normally analysed by looking at the energy cost and time to remove or change. Some counterfactuals may be absolute - the law of Gravity being an example. But for a small company national tax legislation may be another.