1. IEEE Std 828-2012, IEEE Standard for Configuration Management in Systems and Software Engineering.
Section 5.3, "Configuration identification," describes the selection of CIs. It states that CIs can include "documentation (e.g., plans, specifications, and manuals)" and "system-related life cycle data (e.g., requirements data, design data, test data, and environment data)." This standard directly supports placing code, plans, procedures, and operating systems (as environment data) under configuration management.
2. Bersoff, E. H. (1984). Elements of Software Configuration Management. IEEE Transactions on Software Engineering, SE-10(1), 79-87.
On page 80, this foundational academic paper defines software configuration items as including "computer programs (as source code, object code), documents that describe such programs (e.g., requirements, design, test documentation), and data (contained within the programs or external to them)." This covers code (A), procedures (B), and plans (C).
3. MIT OpenCourseWare. (2018). 6.033 Computer System Engineering, Spring 2018. Massachusetts Institute of Technology.
Lecture 2 notes on "The Software Lifecycle" discuss configuration management and the need to version not just code but also "build instructions, documentation, test suites, and other artifacts." The principle of a reproducible build environment, a core tenet of SCM, necessitates controlling the operating system and other environmental dependencies.