This document is the plan for the establishment and delivery of the SKA Observatory (SKAO). It is acompanion to the SKA1 Construction Proposal. Together, these two documents lay out all theessential elements necessary to build SKA phase 1 and establish the SKA Observatory as a scientificallyproductive entity. The plan covers the first decade from the formation of the Observatory as a newinternational entity and the start of construction, to the first couple of years after the formalcompletion of the construction program.This document, the Observatory Establishment and Delivery Plan, describes how the SKA Observatorywill operate and the resources required to do so. It identifies all the non-capital costs associated withthe Observatory activities. This Plan is structured in three streams of activity – business enablingfunctions, Observatory operations, and the SKA Observatory Development Program.The SKA will be operated as a single Observatory, comprising two telescopes – SKA1-LOW and SKA1-MID – operating across three host countries: Australia, South Africa and headquartered in the UnitedKingdom. The principal purposes of this document are to define: a) how the SKA Observatory will beoperated, including the operation of its two telescopes; and b) the resources required.