Hendry HVAC, a Heating and Cooling Company Headquartered in Milwaukee

Hendry HVAC, a heating and cooling company headquartered in Milwaukee, Wisconsin, permits its employees to volunteer for nonprofit organizations, as part of their paid company time. According to recent findings, which of the following statements best explains this company's action?

A) Several smaller firms do not have enough work to keep employees busy. They fear that employees will quit and go to work elsewhere during a time of low unemployment. They protect their pool of skilled labor.
B) Employers are learning that millennial employees are physically stronger. They would rather permit them to work on nonprofit construction sites and other laborious projects, than build them a gym at the company site.
C) Companies find it less costly to permit employees to volunteer for food pantries and other nonprofit organizations in their area of operation, rather than make large philanthropic contributions.
D) Employee time is measured as going further for social causes than monetary contributions.