Offshoring refers to

the merging of 2 or more corporations.

the exportation of jobs.

decreased profit margins of corporations.

cuts in employees' salaries and/or benefits.

Offshoring refers to the exportation of jobs.

Option B

Explanation:

Offshoring is when some of the processes of a particular business organisation are provided to the people out of that organisation at a lower cost which helps the organisation to earn more profits.

This benefits the consumers of that service also because the cost of that service is also reduced and can lead to the expansion of that particular business organisation in other fields also.

the answer is choice (b)