I'm answering this based on the subject of ESL/ESOL.
With that in mind, that all depends on the language level of the student(s). For newcomer students, I focus heavily on language acquisition and vocabulary development. I teach letter sounds and move with short vowel sounds, followed by digraphs (two letters that work together to make one sound.) From there, I work on long vowels with vowel teams, v-c-e.
As the students develop their decoding and fluency skills with that, I continue with vocabulary development. Vocab is one the key critical components for language development.
Emergent Readers need work on Fluency, Print Work, & Engagement
Moving on down, working on skills such as plot/setting, characters, figurative language, themes (Fiction)
Nonfiction: ( Main Idea, Key Details, Vocab, Text Features)
Source: The Reading Strategies Book (Serravallo, 2015)