In What Way Did the "Comply or Else" ­Approach Differ

In what way did the "comply or else" ­approach differ from the "comply or explain" approach to corporate governance?

A) Unlike "comply or else",the "comply or explain" approach penalizes companies that don't conform to its regulations heavily.
B) Unlike "comply or explain",the "comply or else" approach does not offer corporations an easy way to avoid conforming to its operating standards.
C) Unlike "comply or explain",the "comply or else" approach has a vague definition for what constitutes an acceptable explanation for noncompliance.
D) Unlike "comply or else",the "comply or explain" approach was successful in discouraging unethical behavior in corporations.