It Is Important to Have Plans and Policies in Place

It is important to have plans and policies in place to deal with pandemics for all of the following reasons except that

A) employers have an obligation to protect their staff
B) according to Health Canada,it will not be necessary for small sized companies
C) sick leave and time off policies need to be defined
D) employees could be absent due to the necessity of providing care to family members
E) a major influenza pandemic would result in huge absentee rates