Comprehensive and Detailed Step-by-Step Explanation: During a cybersecurity incident, it is vital to ensure that the right people are involved and that decision- making occurs promptly. * A. Stakeholder plan: While identifying stakeholders is important, it does not outline decision-making during an incident. * B. Escalation plan: This is the BEST answer because it specifies how incidents are escalated to the appropriate level of authority, ensuring timely and effective decisions. * C. Up-to-date risk register: Although useful for understanding risks, it does not facilitate decision- making in real-time incidents. * D. Asset classification: This helps identify critical assets but does not address decision-making protocols during an incident. Reference: CISM Job Practice Area 4 (Information Security Incident Management) highlights the importance of escalation procedures to manage incidents efficiently.