Realize that what you're really looking for is simply a description of what the business is trying to do. Organizations very often have a handful of high-priority business goals. Any project that helps achieve these goals has higher priority than work with less immediate value. When you're trying to identify the business goals, look for any statements the organization might have made about these high-priority goals.
Begin by looking for
annual business plans, organizational objectives, a business mission or charter statement, a project charter or vision document, or a business case document. These documents will often describe the organizational goals the project the project is aligned with.
Ask the project sponsor, if available, to explain the business goals, particularly those linked to the current project. Be sure to talk to the project manager and the functional leader of the organization.
Review any documents generated by the organization, including statements posted on the company's intranet. Be on the lookout for documents and Web pages that talk about "operating principles," "high-level initiatives," "business objectives," "corporate strategy," the "corporate scorecard," and so on. These terms often appear side-by-side with descriptions of the business goals.
Read the project scope document or statement of work too, as it may reference the specific business goal the project is aligned with.