を踏まえて・をもとに: the difference
を踏まえてN1
Meaning
Based on, Taking into account, Building on, Considering
Past papers
Example
会社のサイト:「国際的な基準を踏まえた新製品開発に懸命に取り組んでいます。」
Company website: 'We are working hard on developing new products that meet international standards.'
をもとにN2
Meaning
Based on, From, According to
Past papers
Example
これは祖母のレシピをもとに作ったうどんです。
This udon is made from my grandmother's recipe.
How to tell them apart
「を踏まえて」: the earlier point is a starting condition, and you build on it and improve.
「に基づいて」: follow a law, rule or basis strictly.
「をもとに」: use something as the source material to create something new, as in 「実話をもとにした小説」 (a novel based on a true story).