In the top-down approach in OKR, the manager sets the objectives for the OKR. Managers cascade their key results (KRs) as a key result to the next-level direct report. One or more key results of an executive can be the key result(s) of the executive next-in-line, and so on. Being the owner of an OKR, when you assign a key result to the direct report next-in-line, you accelerate your progress in accomplishing that KR and align their key results to attaining the higher-end organizational goal. In a simple OKR tool, once you assign the KR as a KR, the progress made connects to the aligned KR’s progress.