What should organizational directives or policies include to achieve optimum impact to business value?

Including information about objectives and business strategy in organizational directives or policies is essential for achieving optimum impact on business value. This is because aligning policies with the overarching goals of the organization ensures that all efforts are focused on enhancing performance, efficiency, and competitiveness. When an organization communicates its objectives clearly, it provides direction for decision-making and resource allocation, which can lead to better alignment across teams and functions.

Additionally, a strong connection between the policies and the business strategy helps ensure that all parts of the organization work toward common goals, facilitating a cohesive approach to achieving desired outcomes. This strategic alignment is critical as it helps in identifying priority initiatives and measuring progress against the objectives, ultimately contributing to the organization's success and value creation.

While other options contain valuable information, such as industry standards, employee roles, and financial performance, they do not have the same level of impact on ensuring that the entire organization is unified in its pursuit of business objectives. Focusing on objectives and strategy provides a foundational framework that guides all other elements of the organization.