Answer:
D) unrealistic performance goals.
Step-by-step explanation:
Just a couple of days ago Wells Fargo as assigned a very large fine ($3 billion) for doing just this; demanding extremely unrealistic performance goals from their employees, which led to the employees opening fake accounts like crazy (over 2 million) in order to meet the performance goals.
Regardless of the country that a company operates in, if their performance goals are unrealistic, their employees will be tempted to cheat to achieve them.