You're not wrong strictly speaking - the challenge comes in getting KPIs for ethical and moral behaviour to be things that the company signs up for. Some are geared that way inherently (Patagonia is the cliché example), but most aren't.

People will always find other goalposts to move. The trick is making sure the KPIs you set define the goalposts you care about staying in place.

Side note: Jordan Peterson is pretty much an example of inventing goalposts to move. Everything he argues about is about setting a goalpost, and then inventing others to move around to avoid being pinned down. Motte-and-bailey fallacy happens with KPIs as much as it does with debates.