Although the Board of Directors or Management Committee should take responsibility for the strategic development of an organisation, the actual process used should involve all stakeholders, including staff, volunteers and service users.  

Many organisations with whom I have worked have benefited from having strategic planning away days attended by a good representation of board members, staff, volunteers, and where possible, users of the services, all working together to plan ahead. This involves certain exercises to see where the organisation is, where they want to get to and how they plan to get there, resulting in the production of a working document. 

All of this can contribute to a high quality Business Plan, which is required by many funders and stakeholders.