を踏まえて goes after a noun and means "taking it into account", "in light of it": a result, an experience or an opinion is the ground you stand on when you decide or act. is literally "plant your feet on". It is formal, at home in business, reports, the news and official speeches.
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Based on the survey results, we decided to revise the plan.
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Taking past experience into account, we will proceed carefully this time.
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Taking our customers' feedback into account, we will improve our service.
The noun is something already established: , , , , , . In conversation you would say or instead.
を踏まえて or をもとに
names the material something is built from: the film is made out of a true story. を踏まえて names a premise you keep in view while deciding something that is your own.
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This film was made based on a true story.
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Learning from last time's failure, I prepared more this time.
Usage notes
These go beyond を踏まえて joining two clauses.
Before a noun
To describe a noun, use .
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Measures based on the current situation are necessary.
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A new training program based on reflections from last year has begun.
を踏まえ and を踏まえた上で
, without て, is the written form for reports and announcements.
stresses that the considering comes first and the decision after it.
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We will decide the final policy taking each country's opinions into account.
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We need to develop new products with market trends in mind.