Strategic Objectives (SOs) represent high-level goals that must be met to achieve a strategy statement. For example, if part of your corporate strategy is to increase the net profit you could create these SO’s:
Expanded client base
Decreased internal costs
You can divide SOs into lower-level SOs or critical success factors. For example “Expanded Client Base can be refined to create lower level SOs called “Identify Potential Clients” and “Approach Potential Clients”.