请问B可以再解释一下吗？

问题如下：

The board of directors of a growing asset management company has recommended that the firm establish an ERM framework. Which of the following represents a key benefit that the firm will likely attain after establishing an ERM framework?

选项：

A.

Allowing the company to determine and make use of a higher risk appetite

B.

Finding the optimal reporting methodology for each risk function

C.

Improving the top-down communication and coordination in the company

D.

Taking advantage of the new opportunities that create value on a standalone basis

解释：

Implementation of ERM requires integration. Appointing a CRO and establishing a centralized, integrated risk management team can better address the interdependencies among individual risks faced by the company and thus increase efficiency.

A is incorrect because ERM does not necessarily allow the company to determine and make use of a higher risk appetite.

B is incorrect because ERM suggests the opposite of a fragmented approach in risk management.

D is incorrect because ERM improves business performance by taking a portfolio view of all risks rather than on a standalone basis.