Which is the most appropriate statement?

a. The directors formulate a corporate strategy to achieve set objectives and meet customers’ expectations, and in turn, employ managers and staff to implement this strategy.

b. The directors formulate a corporate strategy to achieve set objectives and meet market expectations, and in turn, employ a board of directors to implement this strategy.

c. The shareholders formulate a corporate strategy to achieve set objectives and meet market expectations, and in turn, employ managers and staff to implement this strategy.

d. The directors formulate a corporate strategy to achieve set objectives and meet market expectations, and in turn, employ managers and staff to implement this strategy.