[Gravityloss]

If the employee attains the goals, the employee probably got better at their job. Both the company (more value created) and the employee (more salary, more meaningful work) benefited.

You could have an internal goal (learn Lua) but if you don't talk to your manager, it might be something that's not where the company is going.

If the goals feel like they are not reachable or that they don't create value, then such goals shouldn't be set.