But is this something that is best done top to bottom, with a big report, counting tokens? Hell no. This is something that is better found, and tackled at the team level. But execs in many places like easy, visible metrics, whether they are actually helping or not. And that's how you find people playing JIRA games and such. My worse example was a VP has decided that looking at the burndown charts from each team under them, and using their shape as a reasonable metric is a good idea.
It's all natural signs of a total lack of trust, and thinking you can solve all of this from the top.