[pas]

Plans rarely survive contact with reality. Target KPIs are just that. They are a planning-estimating-organizing tool.

And KPIs are actually benchmark indicators [hence the name], not explicit targets. Sure, you can try to make goals, even have certain contractual rights or obligations pegged to them, and CEOs can even communicate these to employees, but demanding to meet those goals, to place these goals above personal well-being is a very short sighted strategy.