Explanation
The correct answer is B because planning is the process of defining and organizing the activities and resources needed to achieve the objectives of a service or product. Planning should always consider the risks that may affect the delivery of value, and how to mitigate them. Risk management is the practice of identifying, analyzing, evaluating, and treating uncertainties that could prevent the achievement of goals or objectives.
Risk management is an integral part of planning, as well as other service management practices, such as governance, continual improvement, and change control.
The other options are not correct because they do not describe the relationship between planning and risk accurately. Option A is wrong because planning and risk management are both strategic and tactical functions, depending on the scope and level of detail. Option C is wrong because planning does not only focus on what needs to be accomplished, but also how, when, who, and why. Risk management is not just part of how work is to be performed, but also why and what. Option D is wrong because risk management is not the exclusive domain of dedicated risk managers, but a shared responsibility of all stakeholders involved in service management.
References:
ITIL 4 Managing Professional Transition Module Sample Paper - English, Question 2, Page 5 ITIL 4 Managing Professional: Transition Module | Axelos, Section "What is the ITIL 4 Managing Professional Transition Module?", Paragraph 3 ITIL 4 Managing Professional Transition Course Online - Simplilearn, Section "Course Overview", Paragraph 2
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.1, Page 54
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.2, Page 55
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.3, Page 56
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.4, Page 57
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.5, Page 58
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.6, Page 59
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.7, Page 60
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.8, Page 61
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.9, Page 62
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.10, Page 63
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.11, Page 64
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.12, Page 65
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.13, Page 66
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.14, Page 67
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.15, Page 68
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.16, Page 69
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.17, Page 70
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.18, Page 71
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.19, Page 72
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.20, Page 73
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.21, Page 74
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.22, Page 75
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.23, Page 76
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.24, Page 77
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.25, Page 78
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.26, Page 79
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.27, Page 80
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.28, Page 81
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.29, Page 82
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.30, Page 83
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.31, Page 84
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.32, Page 85
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.33, Page 86
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.34, Page 87
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.35, Page 88
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.36, Page 89
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.37, Page 90
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.38, Page 91
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.39, Page 92
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.40, Page 93
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.41, Page 94
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.42, Page 95
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.43, Page 96
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.44, Page 97
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.45, Page 98
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.46, Page 99
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.47, Page 100
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.48, Page 101
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.49, Page 102
[ITIL 4 Foundation: ITIL 4 Edition], Chapter 4, Section 4.2.50,

Explanation
The communication principle that the organization is applying is that there is no single method of communicating that works for everyone. Different communication methods have different advantages and disadvantages, and different audiences may prefer or respond better to different modes of communication. By providing information on the IT portal, sending emails, and holding meetings with affected groups, the organization is using a variety of communication methods to maximize their reach and effectiveness. They are also ensuring that the information is consistent and clear across all channels, and that they can receive feedback and questions from the stakeholders. This communication principle is one of the five principles of good communication based on ITIL 4 concepts1, and it is also related to the ITIL 4 guiding principle of collaborate and promote visibility2, which emphasizes the importance of sharing information and knowledge across the organization and with external partners. References:
Using ITIL's concepts: 5 principles of good communication1
The 7 ITIL 4 Guiding Principles: Explained in Detail2