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The correct answer is C. Project sponsor and project board . The project manager normally reports to the project sponsor and, where established, the project board. These governance roles provide direction, oversight, authorization, and decision-making authority for the project. The sponsor maintains the business link between the project and the sponsoring organization, while the project board may represent broader governance interests, including business, user, supplier, technical, or organizational perspectives. Reporting to these roles enables performance review, escalation, approval of significant changes, risk-based decisions, and continued justification. Option A is too narrow and too rigid because the project manager does not report only to top management in every project. Reporting arrangements depend on the project governance structure. Option B is also too broad because key stakeholders may receive information, but they are not necessarily the formal reporting authority. Stakeholder communications and governance reporting are related but not identical. A project manager may communicate with many stakeholders, but formal accountability reporting is directed to the sponsor and project board. The uploaded source question identifies sponsor and project board as the correct reporting destination. Reference topics: project manager reporting, project sponsor, project board, governance reporting, accountability, project oversight.
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