The project manager should first meet with the project sponsor to clarify how the benefits from the project align with the organization's vision. This is because the project sponsor is typically responsible for the business case and will have insight into how the project fits within the larger strategic context of the organization. The benefits management plan should reflect the organization's strategic objectives, and the project sponsor is the key link between the project team and the organization's leadership.
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Benefits Realization Management Practice Guide1
Benefits management - Project Management Institute2
The aligned organization - McKinsey & Company3
Project Benefits Management Plan: PMP Exam Master Tips4
Benefits Management for Projects: Making a Benefits Management Plan5