Within the COBIT goals cascade, stakeholder drivers are transformed into:

The COBIT 5 goals cascade is the core mechanism for translating high-level stakeholder drivers and needs into specific, actionable goals. This process ensures that enterprise goals, and subsequently IT-related goals, are directly linked to stakeholder requirements. The resulting set of prioritized enterprise goals forms the foundation of the enterprise's actionable strategy, guiding decision-making and ensuring that IT investments and activities deliver value and support the overall business mission.

A. business unit performance metrics: Metrics are used to measure the achievement of goals, which are the output of the cascade, not the direct output itself.
B. the enterprise’s governance framework: The goals cascade is a key component and mechanism within the governance framework, not the output of stakeholder drivers.

ISACA, COBIT® 5, A Business Framework for the Governance and Management of Enterprise IT, 2012. Page 17, Section 2.4, "The COBIT 5 Goals Cascade".

ISACA, COBIT® 5, A Business Framework for the Governance and Management of Enterprise IT, 2012. Page 17, Figure 4, "The COBIT 5 Goals Cascade".