单选题

Based on best practices in corporate governance procedures, it is most appropriate for a company's compensation committee to:

A、 include some non-independent members.
B、 be aware of any final payments to which executives might be entitled.
C、 rely on management to communicate compensation philosophy to shareholders.

【正确答案】 B

【答案解析】

B is correct. Under best practices of corporate governance, the compensation committee should be aware of any final payments that might be made to executives under both best-case and worst-case scenarios.