"think carefully when choosing measures and link them to the strategy"

"In summary, our main conclusions are threefold. First, when external environments become more uncertain, managers have a tendency to add non-financial performance measures. However, as more variety does not add value per se, managers should think carefully when choosing measures and link them to the strategy that the firm wants to pursue. Second, more uncertain environments make managers add customer-related measures, customers being a critical stakeholder group. This can only be expected to increase given the rising economic turbulence in the wake of the current COVID-19 crisis. In doing so, it is important that managers draw on current research and practice within customer relationship management and customer profitability management and link these measures to strategy and tactics. Third, there seems to be a lesser focus on risk and CSR measures in service-sector firms than in non-service-sector firms in Iceland."

Trecho retirado de "Is more really better? Performance measure variety and environmental uncertainty"