It depends! Company Objectives are just like any other Objective and must be measured against success parameters. If you enable flexible Objective progress calculation, you'll be able to choose to calculate your Company Objective's progress on either:
Key Results only (default)
OR
Aligned Objectives only (flexible option)
Some examples where aligned Objectives may be a better option for your annual Company Objective (ie. where sub Objectives can support a parent Objective):
If you're unable to synthesize success of a long-term OKR into measurable Key Results, so success can then be the sum of it's parts.
If the sub-Objectives are actually a breakdown of the parent Objective (for example, a parent OKR to represent the Sales division goal with sub-Objectives for the different Sales teams), so you don't need to duplicate the KRs.
If you have a company KR that is lagged, you can choose to have aligned OKRs drive progress for the majority of the year, and then switch it to the KR once that actually starts moving.
You can then view which type of progress calculation is used via the icon beside each Objective' progress circle:
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