Incident response playbooks provide a structured step-by-step guide for handling security incidents. They define actions to take when specific threat indicators or events occur, ensuring a coordinated and consistent response. * Option A (Prioritizing business-critical assets) relates more to disaster recovery (DR) than incident response. * Option C (Documenting asset management) is part of IT governance, not incident response. * Option D (Defining DR sites) falls under business continuity planning, not real-time incident handling. Thus, B is the best answer, as playbooks are designed to trigger appropriate responses to incidents.