The asset management policy includes the organization’s objectives and direction, so B is the correct answer. An asset management policy is a high-level statement of intent, alignment, and principles. It should support the organization’s objectives and provide the framework for asset management objectives, but it is not itself the detailed plan for achieving those objectives. That makes option A incorrect; the plan belongs more properly to the Strategic Asset Management Plan or asset management plans. Option C is also incorrect because individual role definitions and responsibilities belong in governance, organizational design, job descriptions, or RACI-type documentation, not as the primary content of the policy. In CRL’s AM domain, asset management policy connects corporate direction to asset-related decisions so performance, cost, risk, and lifecycle value are managed consistently. ISO 55001 is the key management-system standard for establishing, implementing, maintaining, and improving an asset management system, and ISO-aligned asset management emphasizes achieving asset management objectives effectively and efficiently.