The Incident Commander or Unified Command Establishes Incident Objectives That Include:

The Incident Commander or Unified Command establishes incident objectives that include identifying strategies, tactics, tasks, and activities to achieve the incident goals.

The Incident Commander, as defined within the Incident Command System (ICS), is responsible for overall management of the incident, including the development of incident objectives that “include identifying strategies, tactics, tasks, and activities to achieve the objectives” for managing the incident, ensuring a coordinated response and efficient resource use during emergencies, such as in the case of natural disasters or large-scale public events.

Source: https://training.fema.gov/emiweb/is/is100c/english/student%20manual/is0100c_sm.pdf