One piece of legislation that applies to a federally incorporated company in Canada is the Canada Business Corporations Act ("CBCA"). Locate the CBCA. In fulfilling their fiduciary duty to the corporation under the CBCA, directors and officers may consider a number of factors. The list of factors specifically include all of the following, EXCEPT: Select one: a. the environment. O b. the interests of retirees and pensioners. O c the interests of employees. O d. the economy