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BABOOK V3 Page 113
As per BABOK v3 6.2.4.1, A future state can be described in terms of business objectives or goals in order to guide the development of the change strategy and identify potential value. Business goals and objectives describe the ends that the organization is seeking to achieve. Goals and objectives can relate to changes that the organization wants to accomplish (which is actually a need), or current conditions that it wants to maintain.
A. Business goals and objectives During the process of defining business needs, it is crucial to identify and understand the business goals and objectives. These goals and objectives represent the desired ends or outcomes that the organization is aiming to achieve. By clearly defining and understanding these business goals, the business analysis process can proceed to identify alternative solutions, evaluate requirements, and ultimately contribute to the development of a solution that aligns with the organization's overarching objectives.