OKRs, KPIs & performance goals · Core
Baseline
Also called: base case, starting point
ELI5
The starting measurement used for comparison.
Used in conversation
“Keep baseline on the dashboard, but show the definition and reporting period beside it.”
Pitch context
You will see “Baseline” in organisation plans, workforce reviews, change programmes and people reports when the discussion reaches okrs, kpis & performance goals.
Why it matters: In okrs, kpis & performance goals, different calculation boundaries, periods or accounting treatments can change the number and the decision.
Caution
Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.
Connected terms
Sources & evidence · 13
Direct term-level sources and supporting source families.
- Google Analytics Help — Google Analytics dimensions and metricsDirect source · primary · checked 2026-08-16
- Interactive Advertising Bureau — Measurement guidelines and standardsDirect source · institutional · checked 2026-08-16
- U.S. Small Business Administration — Write your business planDirect source · primary · checked 2026-08-16
- IFRS Foundation — IFRS GlossaryDirect source · primary · checked 2026-08-16
- U.S. Bureau of Labor Statistics — Productivity programmeDirect source · primary · checked 2026-08-16
- OECD — G20/OECD Principles of Corporate Governance 2023Direct source · institutional · checked 2026-08-16
- American Marketing Association — Definitions of Marketing and BrandSupporting source family · institutional · checked 2026-08-16
- U.S. Federal Trade Commission — Advertising and Marketing GuidanceSupporting source family · primary · checked 2026-08-16
- Google Ads Help — Google Ads metrics and reportingSupporting source family · primary · checked 2026-08-16
- Financial Accounting Standards Board — FASB Accounting Standards CodificationSupporting source family · primary · checked 2026-08-16
- U.S. Small Business Administration — Break-even pointSupporting source family · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — Non-GAAP Financial Measures — Compliance and Disclosure InterpretationsSupporting source family · primary · checked 2026-08-16
- U.S. Bureau of Labor Statistics — BLS GlossarySupporting source family · primary · checked 2026-08-16