Who prepares the SEEMP (Shipboard Energy Efficiency Management Plan) and who approves it?

SEEMP is a ship specific plan made by the owners/managers. The plan needs to be approved by the Classification Society.
The SEEMP is a plan which is ship specific and has to be implemented according to the ship type, cargoes carried, ship routes, and other relevant factors.
Hence, SEEMP cannot be implemented on a company or fleet level. Even two sister ships will have a different SEEMP.