Exam CRISC topic 1 question 1070 discussion

Going with B.

when formulating an IT strategic plan. However, the most valuable information would likely be the IT risk appetite statement. An IT risk appetite statement outlines the level and type of risk that the organization is willing to accept in pursuit of its objectives. This statement helps to guide decision-making and prioritization of IT initiatives and investments, as well as provide a framework for risk management across the organization. Having a clear understanding of the organization's IT risk appetite can help senior management to make informed decisions about resource allocation, budgeting, and strategic planning, and can provide a basis for communicating with stakeholders about risk management priorities. While the other risk-related information listed (risk mitigation plans, emerging IT risk scenarios, and key risk indicators) can also be valuable, they are more tactical in nature and may be better suited for ongoing risk management and monitoring rather than strategic planning.

pretty obvious