正解:B
The communications management plan is a key component of the project management plan that outlines how project communications will be planned, structured, implemented, and monitored for effectiveness. It includes stakeholder communication requirements, information descriptions, methods or media for delivery, time frame and frequency, and the sender. Importantly, it also addresses methods for handling sensitive or proprietary information, which would include HR cost reports. By defining the appropriate recipients for sensitive reports within the communications management plan, the project manager can ensure that such information is only disclosed to authorized individuals, thereby avoiding the inadvertent sharing of sensitive data1. References: Communications management plan - Lovepmp1.