There is an export that shows a list of users those who Do Not have goals in the organization. You can export this report by navigating to "Golas -> My Org -> Export By Users" as shown below. This will send an export link to your email address where you can download the Excel file.



Kindly refer to the Goal Count Column in the downloaded sheet. This column indicates the Number of Goals that are present for each user. If the value in the column is '0' shows the users who do not have goals.