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The Benefits Management Plan explains what benefits are expected, how and when they will be measured, the metrics and baselines to use, and who is accountable for realizing them after delivery (often in operations). It links the Business Case to execution and post-project value tracking, identifying intermediate outcomes and assumptions. The Project Charter (Option B) authorizes the project and states high-level justification and success criteria but doesn’t operationalize measurement over time. The Scope Baseline (Option C) defines what will be delivered, not why or how value is verified. The Communications Plan (Option D) addresses information flows, not value realization. CAPM fundamentals emphasize that outputs → outcomes → benefits is not automatic; change management, adoption, and operational KPIs must be planned. During phase gates and at closure, progress against the Benefits Plan is reviewed; post-implementation reviews then confirm whether benefits materialized, feeding lessons learned and informing portfolio decisions.