The correct answer is C) reporting requirements. The shipboard oil pollution emergency plan (SOPEP) is a mandatory document required by international and U.S. regulations for certain vessels. The SOPEP must include specific information, and one of the mandatory sections is the reporting requirements, which detail the procedures for reporting an oil spill incident to the appropriate authorities. This is a critical component of the SOPEP, as it ensures timely notification and mobilization of response resources. The other options, while potentially important aspects of the SOPEP, are not mandatory sections required by the regulations. The list of individuals required to respond and the removal equipment list are recommended to be included, but not mandatory. The plan exercises are also important, but not a mandated section of the SOPEP.