Field notes
Building a KPI hierarchy without drowning subsidiary controllers
2 April 2026
Start with the board’s five or six must-see measures, not with every operational counter in the warehouse. Controllers already know which reports take longest; ask them early.
In our mapping workshops we pin each board KPI to a calculation owner, a source system, and a cut-off time relative to the board date. If no owner can commit to the cut-off, the measure does not belong on the board page yet.
Subsidiary packs can stay richer. The board view should roll up, not reprint every plant chart. When a division wants visibility, give them a management pack that feeds the group scorecard instead of adding twenty slides to the directors’ reading list.
Document exceptions. Seasonal businesses in Hong Kong retail, for example, need footnote rules for Chinese New Year weeks so year-on-year columns stay honest.
Finish with a one-page dictionary the company secretary can circulate with the pack. Shared definitions prevent the familiar boardroom argument over whether “active customers” includes inactive wallets.