It’s a little more than CYA, it also helps you keep grounded as a leader as to what the decision was. What was decided? What was agreed upon? I look at my own command guidance as an azimuth check for myself. Am I (underline) adhering to the contract? Am I (underline) keeping my side of the contract?
But you’re correct, the counseling, the PAPERWORK, enables you to keep NCOs accountable and it covers your 6 just in case you need to push a less than stellar NCOER.

Brock