In order to provide orientation and to align all activities with the corporate goal, it is best to agree on goals with your employees that support the achievement of the corporate goal. Of course, the goals you set with your employees should also support the achievement of the goals you have agreed with your supervisor.
It is important to formulate the goals clearly and unambiguously. The SMART principle is a good way to do this: Specific, Measurable, Challenging, Realistic, and Timed. Make sure that the goals are really bindingly agreed upon with each other. In rapidly changing markets, it makes sense to agree on more general goals that are also valid in the event of changes in the framework conditions.
Also make sure that your employees not only pursue goals in day-to-day business, but that they also deal with long-term goals in parallel in order to work on what the company should look like in three years. This both-and-also-principle can be well implemented with the Hoshin-principle.