User can only see his/her goals or goal from the same challenge in board visibility [ '|', ('user_id','=',user.id), '&', ('challenge_id.user_ids','in',user.id), ('challenge_id.visibility_mode','=','ranking')] Manager can see any goal [(1, '=', 1)] Multicompany rule on challenges [('user_id.company_id', 'in', company_ids)]