Objectives and Key Results (OKR) offer a structured method for defining, measuring and tracking corporate objectives.

OKRs offer a simple framework for defining and actively working on goals at organisational or team level. ​ The starting point of the OKR framework is the mission statement, precise vision & purpose. It is the Northern Star and describes the fundamental long-term orientation.
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This is followed by the annual goal (Moal- Midterm Goal) and the associated planning. It shall be understood as a connecting member or a connecting member. Since Vision & Purpose are at an abstract altitude, but the actual OKR cycle is designed in a three- or four-month cycle and thus clearly more operational, the annual target (Moal) has the purpose of linking both. The Moal Goal ensures that the objectives and key results always have a connection to strategic orientation.