Which of the Following Organizational Policies Is Most Likely to Result

Which of the following organizational policies is most likely to result in undesirable managerial behavior? (CMA adapted)

A) Patel Chemicals sponsors television coverage of cricket matches between national teams representing India and Pakistan.The expenses of such media sponsorship are not allocated to its various divisions.
B) Joe Walk,the chief executive officer of Eagle Rock Brewery,wrote a memorandum to his executives stating,"Operating plans are contracts and they should be met without fail."
C) The budgeting process at Madsen Manufacturing starts with operating managers providing goals for their respective departments.
D) Fullbright Lighting holds quarterly meetings of departmental managers to consider possible changes in the budgeted targets due to changing conditions.