Final answer:
In the ERM framework, strategic objectives are high-level goals that align with and support an organization's mission. These objectives help in directing the organization towards sustainable value creation. The other categories, operations, reporting, and compliance, focus on resource utilization, reliable reporting, and adherence to laws, respectively.
Step-by-step explanation:
The ERM (Enterprise Risk Management) framework defines four categories of management objectives. Among these categories, the one that concerns high-level goals which align and support the organization's mission is strategic.
Strategic objectives are goals that are designed to help an entity advance its mission and create sustainable value. These high-level targets provide direction and purpose to the organization, ensuring all initiatives contribute to the broader mission. The other categories of the ERM framework are operations, which concern the effective and efficient use of resources; reporting, which focuses on the reliability of reporting; and compliance, which ensures adherence to applicable laws and regulations.