A communication plan in SAP OCM defines roles to ensure smooth execution of change communication. Option B is correct because content creation (e.g., drafting newsletters by a change manager) and content review (e.g., checking accuracy by a business lead) are critical responsibilities that must be assigned to avoid delays or errors. Creation involves generating messages (e.g., “Why we’re moving to the cloud”), while review ensures alignment with project goals and stakeholder needs (e.g., confirming technical terms are clear). Clear assignment prevents overlap or gaps—imagine a scenario where no one knows who’s drafting the go-live announcement, causing confusion.

Option A is incorrect—content approval (final sign-off, often by leadership) is distinct from review and less operational, while delivery (e.g., sending emails) is logistical, often handled by tools or admins, not a core creative responsibility. Option C is incorrect; content assessment (evaluating effectiveness) is post-delivery analysis, and archiving is administrative, not plan-specific. Option D is incorrect—content alignment (ensuring consistency) is part of review, and evaluation overlaps with assessment, neither requiring separate assignment. SAP OCM focuses on creation and review as foundational tasks.

“The communication plan assigns responsibilities for content creation and review to ensure messages are developed and validated effectively” (SAP Activate, Communication Plan Structure).