Detailed Explanation:
Change theory emphasizes addressing the emotional and practical needs of staff affected by change. Low morale likely reflects a lack of support and engagement with remaining staff.
Option D: A failure to address the needs of the staff who were retained Ignoring the concerns of retained staff can lead to disengagement and low morale, even if the process changes were well-planned.
References:
CPHQ study materials on change management suggest that addressing retained staff needs is essential for successful, morale-sustaining organizational transitions.