1. Lot's of processes, measurements and so on that are:
2. Based on flawed thinking.
That is it! It is a common recipe. Make an OKR about something that doesn't make a good OKR, and you have 3 months of guaranteed misery as people figure out how they get what needs to be done, while keeping the number happy. Another example is implementing some process like "Agile" and then finding the stream of work you want to complete has to be paused for 4 days because "sprints", so you context switch to something else because "shift left".