It's good and kind of you to explain SMART ...but let me tell you as exec management it's bullshit designed fulfull some other HR exec management's last HR course they took, or some obscure ESG requirement.
I tell my people what needs doing, and then they *just do it *because they are far smarter than me at their own jobs and usually find a more efficient way, with better outcomes, than I could design. I set an overarching goal, they do the rest how they see fit.
Hire the right people and you don't need corporate schemes like this.