The COBIT implementation phase that directs the development of an action plan based on the outcomes described in the Target Profile is Phase 5 - How Do We Get There? This phase involves defining the detailed steps, resources, roles, and responsibilities for executing the implementation plan and achieving the desired outcomes12.
References7 Phases in COBIT Implementation | COBIT Certification - SimplilearnCOBIT 2019 Design and Implementation COBIT Implementation, page 31.