To meet the minimum requirements when applying the change theme in PRINCE2, it is necessary to maintain records of the decisions made on all issues. This includes documenting how each issue was addressed and any subsequent changes made to project plans or products. This record-keeping is crucial for traceability, accountability, and ensuring that decisions are aligned with project objectives and governance.
References: PRINCE2Foundation Manual

In PRINCE2, a project benefit is defined as a measurable improvement that results from an outcome perceived as an advantage by one or more stakeholders. Benefits are the positive effects or gains yielded by the project, which contribute directly to the organization's objectives. References: PRINCE2 7 Foundation Handbook and official training materials.

Explanation
Reference https://www.whatisprince2.net/prince2-theme-plans.php

PRINCE2 mandates the use of management stages in project management. These stages are critical control points used by the Project Board to review progress, assess risks, and make decisions about the project's future. This structure allows for regular monitoring and controlling of the project by breaking it down into manageable sections. References: PRINCE2 Foundation official documentation and study materials.

Section: Volume B
Explanation/Reference:
Reference https://www.prince2primer.com/prince2-2017-risk-theme-changes/