Which element is NOT typically included in a contingency plan?

The correct choice pertains to the elements that are essential for effective contingency planning. In the context of contingency plans, the focus is primarily on preparing for potential events that could disrupt operations or pose risks.

Identification of potential risks is crucial because it allows teams to understand what circumstances they might need to prepare for. Strategies for risk mitigation are equally important, as they outline specific actions that can be taken to reduce the impact of those identified risks. Emergency contact information is also vital, as it ensures communication can be maintained during a crisis situation.

A review of past management reports, while useful in a broader strategic context, does not directly contribute to the immediate execution of a contingency plan. This type of review does not provide actionable information for responding to potential future crises. Instead, contingency plans need to be practical and forward-looking, concentrating on risks and responses rather than historical data. This distinction clarifies why the review of past management reports is not typically included in contingency plans.