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The business leader is responsible for creating the business plans (including strategic plans created during the strategic planning process) and associated resourcing plans necessary to cause the organization to be successful.
A senior leader (corporate) is responsible to define the customer and business objectives the organization needs to achieve in order to be successful. This process includes overseeing the development of the organization’s mission, vision, and values.
Lower leader levels (business unit and functional) are responsible for translating a senior leader’s business objectives into business objectives that make sense for their level and that support the accomplishment of the senior leader’s business objectives.