According to the PMBOK® Guide (6th Edition), Project Reporting is specifically listed as a tool and technique under the Manage Communications process.

Manage Communications is the process of ensuring timely and appropriate collection, creation, distribution, storage, retrieval, management, monitoring, and ultimate disposition of project information. Project reporting involves the act of collecting and distributing project information to stakeholders in the formats and at the frequencies defined in the Communications Management Plan.

Why Project Reporting is part of Manage Communications:

Distribution of Information: While the plan tells you what to do, the Manage process is where you actually perform the work of creating and sending the status reports, memos, and dashboards.

Tool vs. Process: " Project Reporting " is the specific mechanism (tool) used to provide stakeholders with information about the project ' s current status and forecasts.

Analysis of Distractors:

A (Communicate Plan): This is not a formal PMI process. The planning process is called Plan Communications Management, where the strategy for reporting is determined, but the actual reporting work is not executed here.

C (Report Performance): This was a formal process in older versions of the PMBOK® Guide (4th and 5th editions). In the 6th Edition, this process was consolidated into Manage Communications (for the distribution of reports) and Monitor and Control Project Work (for the generation of work performance reports).

D (Control Communications): In the 6th Edition, this process is called Monitor Communications. It is focused on ensuring that the communication needs of stakeholders are being met and adjusting the strategy if they are not. It evaluates the effectiveness of the reports rather than being the primary process for distributing them.