The goals cascade supports prioritization of management objectives based on:

The goals cascade is a mechanism that translates the stakeholder needs into specific, actionable, and customized goals at different levels of the enterprise12. The stakeholder needs are the drivers of the governance system and reflect the expectations and requirements of the internal and external parties that have an interest or influence on the enterprise34. The goals cascade supports the prioritization of management objectives based on the stakeholder needs, as well as the alignment of the enterprise goals, the alignment goals, and the governance and management objectives12.

References: 1: COBIT 2019 Goals Cascade: A Blueprint for Success 2: COBIT 2019 Framework – ITSM Docs - ITSM Documents & Templates 3: COBIT | Control Objectives for Information Technologies | ISACA 4: Aligning IT goals using the COBIT5 Goals Cascade