Why This Matters
The absence of a single source of truth is one of the most common causes of reporting distrust in organisations. When the same metric produces different figures in different reports, management cannot act with confidence on any of them. Establishing an SSOT removes this ambiguity: it creates a governed, authoritative data layer that all reporting draws from, so that the same question always produces the same answer regardless of who asks it or which report they look at.
Where This Fits
This term sits within the Reporting area of Performance & Control.