It is a process of goal-setting where management comes together with teams to co-create OKRs that are aspirational and aligned with the company’s goals. While setting these goals, clear information and communication flows from the organization’s top level to the bottom level and vice-versa. As a result, there is a complete flow of engagement and alignment across the organization. For example, the top-level Objective of Saas-based software companies is to become a unicorn in the next 5 years. In order to achieve this, every department’s goals are set in support of this Objective.