Corporate objectives are those that relate to the business as a whole. They are usually set by the top management of the business and they provide the focus for setting more detailed objectives for the main functional activities of the business.
This can be illustrated as follows:

Corporate objectives tend to focus on the desired performance and results of the business. It is important that corporate objectives cover a range of key areas where the business wants to achieve results rather than focusing on a single objective.
Peter Drucker suggested that corporate objectives should cover eight key areas:
Area | Examples |
Market standing | Market share, customer satisfaction, product range |
Innovation | New products, better processes, using technology |
Productivity | Optimum use of resources, focus on core activities |
Physical & financial resources | Factories, business locations, finance, supplies |
Profitability | Level of profit, rates of return on investment |
Management | Management structure; promotion & development |
Employees | Organisational structure; employee relations |
Public responsibility | Compliance with laws; social and ethical behaviour |
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