Good one Hemant!From where do u get such questions?Keep up the good work!
Creates is a modifier which needs something, what?, environment. Create should be as close as possible to environment.
A and E do not do so.
B C D
I think B should be "By attending to the basic needs of the employees, you create an environment where they flourish and perform to their capacity" feels more slick!
C and D
Tough choices
D looks good but is the comma before "and" correct?
As far as I know and with a comma before it is used to connect 2 independent clauses!
Also Attending to the...creates environment seems more appropriate here!
You can, for example never foretell what any one man will do, but you can say with precision what an average number will be up to!