Coaching Takeaways DO… Use higher‐level OKRs as context for creating lower‐level OKRs. Encourage your client to specify how lower‐level objectives connect to top‐level goals as part of the “Why now?” analysis of each objective. Discuss lower‐level OKRs with leadership to confirm alignment. DO NOT… Use the direct cascade approach to define OKRs. Turn a key result into a lower‐level team's objective. Copy and paste higher‐level OKRs to define lower‐level OKRs.