The purpose of a learning and development strategy is to close skills and competency gaps identified in the learning needs assessment. It must demonstrate what knowledge, skills, and behaviors are required for success in the future state and how these will be built. While training methods (B, C) are included in planning, the core demonstration is the competency framework aligned to the change. Individual impact (A) may be measured later but is not the strategy's primary output. Thus, option D best aligns with ACMP guidance.

(Reference: ACMP Standard, Process Group 3 -- Develop Learning and Development Plan; Outputs: Defined competencies and skill-building activities.)