What Are the Steps in a Disaster Recovery Plan? A disaster recovery plan describes the steps a company would take to restore computer operations in the event of a disaster. A disaster recovery plan contains four components. The emergency plan specifies the steps to be taken immediately after a disaster strikes. The backup plan stipulates how a company uses backup files and equipment to resume information processing. The recovery plan identifi es the actions to be taken to restore full information processing operations. The test plan contains information for simulating disasters and recording an organization's ability to recover.