Step 1: Recall the objective of a Safety Management Plan (SMP).
A Safety Management Plan provides a systematic approach to identifying workplace hazards, evaluating associated risks, and implementing suitable control measures.
Step 2: Identify the primary focus.
The main objective is
\[
\boxed{\text{Hazard identification, risk assessment, and implementation of safety controls}.}
\]
Hence,
\[
\boxed{(B)}
\]
is the correct answer.