A way to know it:

1)Identifying the most critical business and market drivers
2)Making a balanced selection of the indicators: internal & external; finance & non finance; focused on goals or for evolution information purposes only
3)Defining the indicators:
i.Goal of the indicator
ii.Detailed description
iii.Calculation method
iv.Information sources
v.Time basis
vi.Support systems to be used
vii.Type: graphic of its evolution, period data, needs of comparisons
4)Defining information flowcharts, responsibilities, timely basis of publishing, discussion committees, data maintenance and update process, corrective actions follow-up