Which document defines how to decide whether to invest in proactive responses to opportunities?

Comprehensive and Detailed Explanation From Exact Extract:

The “risk response approach” is part of the risk management documentation and defines how decisions will be made regarding whether to act on risks or opportunities.

MSP Foundation, 5th Edition describes:

“The risk response approach defines how decisions will be made on whether to invest resources to mitigate threats or exploit opportunities.”

Hence, the correct answer is B.