What directive establishes a single comprehensive national incident management system?

The directive that establishes a single comprehensive national incident management system is the Homeland Security Presidential Directive (HSPD)-5. Issued in 2003, HSPD-5 directs the Department of Homeland Security to develop and administer the National Incident Management System (NIMS), which provides a consistent framework for incident management across all levels of government and the private sector. NIMS aims to improve coordination and efficiency in responding to emergencies and disasters.