The only thing the employer says is that the company's best resource is the employees. His statement has nothing to do with the EPA, nor has it anything to do with any environmental concern.
That eliminates d and a. His concern is not laziness. He wouldn't be praising his workers if he was. So B is now gone as well.
The only thing left is C. This is an inference question, so the right answer can be inferred. He's concerned about the well being of his employees.
C <<<< answer.
An understatement is the downplay of something.
