为什么不选C呢

问题如下：

For a corporate board of directors, the responsibility for shaping the company's conflict of interest policy primarily rests with:

选项：

A.

The audit committee.

B.

The governance committee.

C.

The compensation committee.

解释：

A is incorrect because the audit committee's primary focus is on overseeing financial reporting and audit processes, not on developing governance policies such as a conflict of interest policy​​.

B is correct since the governance (or nominating) committee, typically composed of independent members, plays a key role in ensuring the company adheres to good corporate governance practices. This includes overseeing the establishment and enforcement of corporate policies, such as the corporate governance code, the charter of the board and its committees, a code of ethics, and specifically, the policy on conflicts of interest​​.

C is incorrect because the compensation committee is concerned with developing and proposing remuneration policies for directors and key executives, rather than overseeing the development of governance policies including the conflict of interest policy​​.