A strategic plan is the formal written document which describes the strategy of the organization — including a description of the route you want to take from where you are now towards where you want to be in accordance with the approved strategy; including the organization’s vision, mission and values. The board’s governance responsibilities include approving strategy and the strategic plan. In organizations with professional staff, the Executive Director and senior staff will usually be responsible for providing background material and for developing the written strategic plan for board approval. The board should be actively involved in discussing, reviewing and ultimately.