https://review.firstround.com/set-non-goals-and-build-a-prod...
If you have time, listen to the podcast. This is really the most comprehensive treatment I have seen related to OKRs and goal setting. Basically, goals are the last thing you consider. What is often missing is the high levels of the stack clearly articulated such that the goals make sense and measure progress towards a strategic outcome:
"Our strategy is to increase revenue by 5%’ or ‘Increase retention by 10%.’ That’s not a strategy, that’s a goal. It’s great if you can achieve that goal, but only if it’s actually part of a larger strategy that the company is trying to advance,” Mehta says.
“I often see teams get into a mode where they’re just doing anything and everything to move the goal, without actually realizing they’re headed in the wrong direction from a strategic standpoint to create long-term value.” "