What NIMS Management Characteristic is essential for developing and issuing plans to accomplish tasks?

The characteristic that is essential for developing and issuing plans to accomplish tasks is Management by Objectives. This concept emphasizes the importance of setting clear goals and objectives within an incident management framework. By establishing specific objectives, teams can focus their efforts more effectively, prioritize tasks, and allocate resources accordingly.

Management by Objectives promotes a structured approach to planning, ensuring that all team members understand the goals and the intended outcomes of their efforts. This clarity helps in coordinating activities, measuring progress, and making adjustments when necessary, which is crucial in a dynamic incident environment.

In contrast, the other options address important aspects of incident management but do not directly relate to the process of developing and issuing plans. Comprehensive Resource Management focuses on the efficient allocation and use of resources, Unity of Command ensures clear lines of authority and reporting, and Integrated Communications facilitates effective information sharing, all of which support the incident management process but are not specifically geared towards the planning aspect itself.