Goals shared but not added to a plan

Summary:

I'm looking for a way to identify employees that have goals shared with them but not assigned to their goal plan. I understand I can pull which goals are shared with others, which goals an employee added that were shared with them but I can't see to find goals that were shared but not added.

Content (required):

Goal: Employee A has 3 goals shared with them not added to their goal plan

Business case: Managers think they are 'assigning' goals but are actually 'sharing' goals. Not easy to identify those who have a gap.

Version (include the version you are using, if applicable):