The correct answer is B) Reporting requirements. The shipboard Oil Pollution Emergency Plan (SOPEP) is a mandatory document required by international regulations, specifically the International Convention for the Prevention of Pollution from Ships (MARPOL). The SOPEP must include detailed reporting procedures and requirements in the event of an oil spill or discharge, as this information is critical for coordinating the appropriate response and notifying relevant authorities. Reporting requirements are a core and mandatory component of the SOPEP. The other options, while important elements of the SOPEP, are not mandatory sections. The list of individuals required to respond and the removal equipment list are recommended but not required, and planned exercises, while important, are not a mandatory part of the SOPEP.