A dashboard prepared for the Board of Directors of a Nigerian conglomerate summarises group performance using key performance indicators (KPIs). According to the attributes of good management information, which characteristic ensures that the KPIs presented reflect the current trading period and not a previous one?

Timeliness means that information is provided at the right time to be useful for decision-making, ensuring it reflects the current period rather than outdated data. Accuracy refers to freedom from error, completeness means all necessary information is included, and relevance means the information is pertinent to the decision at hand — none of these specifically address currency of the reporting period.