Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Which of the following statements regarding stakeholder management is most accurate?
Option A:Company management ensures compliance with all applicable laws and regulations.
Option B:Directors are excluded from voting on transactions in which they hold material interest.
Option C:The use of variable incentive plans in executive remuneration is decreasing.

Answer: B