The key inputs for ameasurement and benefits realization strategyare:

Strategic plan(provides organizational alignment).

Case for change(explains rationale and expected benefits).

Success criteria(defines measurable adoption outcomes).Risk and budget plans (A, C) are supporting but not primary inputs. Sustainability and vision (D) help later but are not the basis for measurement. Thus, option B provides the most relevant inputs as defined in the ACMP Standard.(Reference: ACMP Standard, Process Group 3 – Measurement and Benefits Realization Plan; Inputs: Case for change, success criteria, and strategic objectives.)