in [Nicole's video](https://www.youtube.com/watch?v=p6KdfE97y4w) on her yearly planning, she mentions how a yearly theme does not have to be concrete upon the new year. Instead, at the start, it is a direction to guide you to find out what that theme means to you. It can be something you cultivate as the year progresses. She incorporates this using backlinks, linking to a note dedicated to reflections of the theme in her daily note. By filling this out every day, she can look bat the backlinks of the dedicated note to see all her interpretations and insights related to the theme. In my opinion daily is too frequent, so I personally think it would be better to reflect upon the theme during weekly or monthly reviews.