The correct answer is C) reporting requirements. The shipboard oil pollution emergency plan (SOPEP) is a mandatory document required by international regulations (MARPOL Annex I) to be carried on board ships. One of the mandatory sections of the SOPEP is the reporting requirements, which outline the procedures and contacts for reporting oil spills or pollution incidents to the appropriate authorities. This is a critical component of the plan, as it ensures timely notification and allows for proper response and mitigation measures to be taken. The other options, while potentially being part of the SOPEP, are not mandatory sections as per the MARPOL regulations. The list of individuals required to respond and the plan for exercises are recommended, but not mandatory. The removal equipment list is also a recommended component, but not a mandatory section.