What type of employees are highlighted in exception reports?

The correct answer identifies at-risk associates who are not performing their job properly, which is the primary focus of exception reports. Exception reports are tools used in asset protection to highlight employees whose performance deviates from established norms or standards. This can include individuals who repeatedly make errors, fail to adhere to procedures, or demonstrate behavior that could lead to losses or security issues.

By focusing on at-risk associates, management can take proactive steps to address performance problems, provide additional training, or implement corrective measures. This approach not only helps to improve individual performance but also enhances overall operational efficiency and reduces potential losses. The nature of exception reports is to pinpoint those who require attention, making them crucial for maintaining a well-functioning work environment.

In contrast, other options do not align with the purpose of exception reports. They either include employees who are performing well or are focused on a broad categorization that does not highlight the need for intervention or support for at-risk associates.