题目
Which of the following statements regarding stakeholder management is most accurate?
选项
A.Company management ensures compliance with all applicable laws and regulations.
B.Directors are excluded from voting on transactions in which they hold material interest.
C.The use of variable incentive plans in executive remuneration is decreasing.
答案
B
解析
B is correct. Often, policies on related-party transactions require that such transactions or matters be voted on by the board (or shareholders), excluding the director holding the interest. 这道题目问的是下列关于利益相关者管理的陈述哪一个是最准确的? 通常，有关关联方交易的政策要求此类交易或事项由董事会(或股东)投票表决，但利益相关的董事除外。因此B选项正确