The initiative
Responsibility measures identify the operation, period and data included. Changes in coverage are disclosed alongside changes in performance. The program avoids presenting a more complete measurement exercise as an automatic deterioration or improvement in the underlying activity.
- 01Operation
- 02Period
- 03Coverage
- 04Comparability
What it looks like
An acquired business enters the reporting scope. The total changes even though existing operations are stable. The report explains the added boundary so that readers can distinguish organizational change from operational performance.
