B，C能不能解释下各举个例子？

问题如下：

Based on good corporate governance practices, it is most appropriate for a company’s compensation committee to:

选项：

A.include some company executives. B.develop director remuneration policies. C.recommend remuneration for the external auditors.

解释：

Correct Answer: B

B is correct because under good corporate governance practices the compensation committee develops remuneration policies for directors as well as key executives.

A is incorrect because the compensation committee should be composed of independent (non-executive) members only.

C is incorrect because the audit committee is responsible for proposing the external auditor’s remuneration.