Design factors are based on generic components of a governance system but are tailored for a specific purpose or context within a focus area. Design factors are the characteristics or aspects of an enterprise that influence the design and implementation of a governance system. They include factors such as enterprise size, industry sector, risk profile, regulatory environment, sourcing model, etc. Focus areas are topics or issues that can be addressed by governance objectives, such as digital transformation, cybersecurity, privacy, etc. COBIT provides guidance on how to use design factors and focus areas to customize a governance system.13 References: COBIT 2019 Framework: Introduction and Methodology, COBIT 2019 Design Guide: Designing an Information and Technology Governance Solution

The planning for a new governance framework requires defining the inputs that will guide the design and implementation of the framework. One of the most important inputs is the enterprise goals, which are the high- level statements of what the enterprise wants to achieve in terms of its mission, vision, values, and strategy.
The enterprise goals provide the direction and purpose for the governance framework, and help to align the governance objectives, enablers, principles, and practices with the enterprise's needs and expectations. The enterprise goals also help to identify the relevant stakeholders, their roles and responsibilities, and their requirements and expectations from the governance framework34 References: 3: COBIT 2019 Framework:
Introduction and Methodology, page 25-26 4: COBIT 2019 Design Guide, page 23-24

According to ISACA COBIT 2019, an enterprise may fail to realize implementation commitments during the execution of an EGIT (Enterprise Governance of IT) implementation program plan if it focuses on enabling IT value over business value. The EGIT implementation program should prioritize delivering business value and outcomes, rather than simply enabling IT. By focusing on delivering business value, the organization can ensure that the implementation of the EGIT program is aligned with the overall strategy and objectives of the organization and that the program is able to deliver tangible benefits to the organization. Focusing solely on enabling IT value may result in the implementation of IT solutions that do not support the overall goals and objectives of the organization, leading to a failure to realize the desired outcomes and benefits of the program.
An enterprise will often fail to realize implementation commitments during the execution of an EGIT implementation program plan if it focuses on enabling IT value over business value. The goal of an EGIT implementation program should be to effectively align IT with business objectives and enable the business to achieve its goals. An enterprise should always focus on business value rather than IT value, as this ensures that the IT implementation will provide the maximum value to the business. Reference: https://www.isaca.org/COBIT/Pages/COBIT-2019-Framework.aspx

Explanation
When tailoring the COBIT organization structure to organizational context and priorities, the next step after mapping organizational structures with specific responsibility or accountability is to add two levels of involvement for consulted and informed. This step helps to identify the stakeholders who need to be involved in the decision-making process, either by providing input or feedback (consulted), or by being notified of the outcomes or actions (informed). This step is based on the COBIT 2019 Implementation Guide2, page 46.
References: 2: COBIT 2019 Implementation Guide | Digital | English

In COBIT 2019, "Time-to-market" is closely associated with the enterprise goal of maintaining a portfolio of competitive products and services. This metric reflects the enterprise's ability to deliver new offerings to the market efficiently, which is essential for competitive advantage. The COBIT goals cascade links time-to- market to this objective, emphasizing the importance of quick responsiveness to market demands as part of enterprise strategy.