After the creation of a DR plan, the actual creation of a second site (and its population of data, compute, etc) according to the DR plan. This shifts the work from the theoretical to actually spending money on hardware and the replication of data.
To state the obvious, DR is not feasible until this is done, at a minimum. (More must be done to ensure it keeps working, of course)
Prerequisites: DR Plan Simulated
Next: DR Plan Tested Periodically