A few weeks ago, a Sunderland post on social media channels garnered plenty of attention.

As the Black Cats’ stunning start to the season spluttered, it speculated that the owners might act to remove Regis Le Bris.

To the outside world that would sound outrageous, given he is in manager of the year territory for what he has achieved this campaign.

Regis Le Bris has done a remarkable job at the Stadium of Light (Photo: Getty)

But if you know a little about Sunderland, and the ruthless, relentless culture that drives decisions on Wearside, you will understand why it felt like a debate worth having.

It is worth emphasising here that internally there are no doubts that the impressive Le Bris is their man.

Tactically he is viewed as elite and the work done to maintain Sunderland’s dressing room culture despite a raft of new arrivals is regarded as especially impressive.

But the implication is not far from the truth. Under owner Kyril Louis-Dreyfus, Sunderland have developed a reputation for being ruthless. Tracking trends and performance metrics that aren’t always obvious to the naked eye, they have never been afraid to make a big, potentially unpopular call.

It is true on and off-the-field. Further evidence of Sunderland’s relentless desire to keep progressing came as popular chief business officer David Bruce left the club this week as part of a wide-ranging restructure that sources say reflects their evolution from the EFL to the Premier League.

Chelsea have been linked with a move for Robin Roefs (Photo: Getty)

Bruce, a boyhood Sunderland fan, has done a fine job of repairing a fractured relationship between the fanbase and club. A record deal with Hummel has proved overwhelmingly popular. But with squad cost ratio rules that pin Sunderland to spending 85 per cent of their revenue in the future, the club have felt a need to take commercial deals to the “next level”.

All eyes are on the next front-of-shirt sponsor, with global brands interested in striking a deal.

As Tom Burwell, now installed as the club’s new interim chief executive, said last year: “We have to be Premier League ready to compete, both on and off-the-field.

“[We need] the best footballers in the world but we also need to be Premier League ready off-the-field to compete with the best sports executives in the world for commercial and digital eyeballs.”

Staying up is a good start but the ownership see Sunderland’s next objective as becoming an established part of the top flight, before challenging for honours and competing for Europe.

The changes have come thick and fast in the last six months. Bruce follows head of recruitment Stuart Harvey, chief commercial officer Ashley Peden and sporting director Kristjaan Speakman as high-profile exits in the last six months. A new chief revenue officer and chief executive are set to be in place before the start of next season.

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They will inherit a club in good health. Director of football Florent Ghisolfi suggested this week that Sunderland would not repeat the wide-ranging recruitment drive of 12 months ago but the position within the SCR rules is understood to give them further room to invest this summer. A striker is among their priorities.

The club’s model means that outgoings, while not essential to comply with the new rules, will also be considered. The i Paper understands that a Champions League club is interested in goalkeeper Robin Roefs while Noah Sadiki’s excellent debut season in England has also made him a target.

Sunderland have shown before that they do not fear the prospect of selling top players for a premium. The challenge is to retain their upward momentum.

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