This Corporate Learning strategy entails far more than top management attending training sessions. It is justifiable to make the corporate learning agenda an extension of the CEO agenda. The first step of the Corporate Learning strategy framework calls for data collection from company reports, websites, and leadership interviews to document senior leadership's pain points, key issues, and strategic priorities. Extensive meetings are required to identify leadership needs and attributes needed for future leaders and incorporate feedback from business leaders to develop new corporate learning initiatives. The process is aided by the presence of a Chief Learning Officer who reports directly to the CEO. A task as important as creating a learning inventory is frequently overlooked in businesses. The executives there are having difficulty tracking expenditure on learning programs carried out.