B为什么不对

问题如下：

Which executive remuneration concern is most likely expressed by board members?

选项：

A.Across the market as a whole, executive pay rates continue to ratchet up. B.Executive pay does not reflect the market performance of the shares. C.The executive pay structure does not incentivize executives to deliver maximum value.

解释：

C is correct. Misunderstandings between board members and investors over executive pay have led to a lack of trust between the two parties, with board members concerned that their remuneration proposals could be voted down by investors. This situation may lead to the negotiation of a compromise executive pay structure that does not necessarily enable the executives to unlock the full potential of the company but is likely to receive voting support from investors. Broader concerns about market rates for executive pay and potential disconnects between executive pay and market performance are more often expressed by investors who are not on the board.