Every measure creates an incentive, and people respond to incentives. That is not cynicism — it is the whole point of measuring. The problem starts when the measure can be satisfied without the result improving.
Balance lead and lag
Lag measures tell you what happened; lead measures tell you what is about to. A scorecard made only of lag measures reports history. One made only of lead measures reports activity. You need both.
Name the data source before the target
If nobody can say where the number comes from, the KPI is not ready. Agreeing the source first prevents the familiar argument in month three about whose figure is correct.
Retire indicators deliberately
Scorecards accumulate. Without a review rhythm that removes measures which have served their purpose, teams end up reporting on twenty indicators and managing none of them.