Statement Coverage is a testing metric used in software development to ensure that every executable line of code in a program has been tested at least once. This approach helps identify parts of the code that may not be functioning correctly, as it verifies that all statements are executed during testing. Achieving Statement Coverage involves creating test cases that cover all possible paths through the code. While it is a useful measure of code quality, it does not guarantee that all logical conditions or branches are tested, which is why it is often used alongside other testing techniques like Branch Coverage.