ACCA每日一小考 140918期答案公布加解析分享

ACCA每日一小考 140918期答案公布加解析分享

Which of the following is a potential business benefit of a corporate diversity policy?
A. Efficiency in managing human resources
B. Respect for individuals
C. Better understanding of target market segments
D. Compliance with equal opportunities legislation

正确答案：C
答案解析：

The correct answer is: Better understanding of target market segments
Rationale: A business can better understand (and meet) the needs of market segments if it employs representatives of those segments: this is a business benefit, because it enhances customer loyalty, sales revenue, profitability etc.
'Compliance with equal opportunities legislation' is a legal/moral benefit (and addresses equal opportunities rather than diversity).
'Respect for individuals' is a benefit to employees in a diverse organisation.
'Efficiency in managing human resources' is not true of diversity, which requires significant management investment and less 'standardised' HR solutions.

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