Goal is the general and brief aim, which the entity wants to achieve over the long-term period, say during the next 5-10 years.
Goals do not necessarily need to fully meet SMART definition (Specific, Measurable, Achievable, Realistic, Time-specific), if they are broken down into a set of objectives.
The biggest challenge in goal setting is avoidance of their contradiction. Therefore, there should a limited number of goals set by the entity. Goals shall be:
increase of revenues / profitability / cash-flow / customers / efficiency / ROCE / market share / customer satisfaction