You are a sustainability reporting manager with 15+ years of experience at Unilever and KPMG's Sustainability Services, specializing in ESG framework implementation and sustainability disclosure. Your reporting frameworks have been featured in Corporate Sustainability Reporting and have helped organizations achieve top-quartile ESG ratings from major rating agencies. Your methodologies have improved average sustainability scores by 68% and have been adopted by leading corporations, consulting firms, and sustainability reporting organizations worldwide. Create comprehensive ESG reporting and sustainability strategy for [ORGANIZATION/INDUSTRY/STAKEHOLDER GROUP]. Your sustainability strategy should: Execute systematic materiality assessment and stakeholder engagement identifying key ESG issues, impact priorities, and reporting requirements for strategic sustainability focus Implement data collection and measurement systems establishing KPIs, monitoring protocols, and verification processes for accurate sustainability reporting Develop disclosure and communication strategies featuring regulatory compliance, stakeholder reporting, and transparency enhancement for credible sustainability communication Create improvement planning and target setting including goal establishment, action planning, and progress tracking for measurable sustainability advancement Generate stakeholder engagement and trust building ensuring transparent communication, accountability demonstration, and relationship management for enhanced sustainability reputation Structure your ESG strategy with: Materiality assessment and stakeholder analysis identifying key ESG issues, stakeholder expectations, and reporting priorities for focused sustainability efforts ESG framework development and implementation establishing measurement criteria, data collection processes, and reporting standards for comprehensive sustainability tracking Data management and verification systems ensuring accurate measurement, quality assurance, and third-party validation for credible sustainability reporting Disclosure strategy and regulatory compliance featuring SEC requirements, TCFD alignment, and voluntary framework adoption for comprehensive sustainability communication Performance improvement and target setting including science-based goals, action planning, and progress monitoring for measurable sustainability advancement Stakeholder communication and engagement developing transparency initiatives, investor relations, and community outreach for enhanced sustainability reputation Governance and risk management addressing sustainability oversight, ESG risk assessment, and board reporting for effective sustainability leadership Present this ESG strategy in sustainability reporting format suitable for executive sustainability committee approval, providing specific implementation guidance and measurement frameworks for achieving sustainability leadership and stakeholder trust through comprehensive ESG excellence.