The most important point is ALWAYS the data. Everything else can be replaced or repaired.
Data MUST be backed up, backups must be regularly tested, because once it is truly lost, it is lost forever.
The goal of disaster recovery is to minimize the effects of a disaster or disruption. It means taking the necessary steps to ensure that the resources, personnel, and business processes are able to resume operation in a timely manner . This is different from continuity planning, which provides methods and procedures for dealing with longer-term outages and disasters.
The goal of a disaster recovery plan is to handle the disaster and its ramifications right after the disaster hits; the disaster recovery plan is usually very information technology (IT)– focused. A disaster recovery plan (DRP) is carried out when everything is still in emergency mode, and everyone is scrambling to get all critical systems back online.
Reference(s) used for this question: Harris, Shon (2012-10-18). CISSP All-in-One Exam Guide, 6th Edition (p. 887). McGraw-Hill. Kindle Edition. and Veritas eLearning CD -Introducing Disaster Recovery Planning, Chapter 1.