Solution: B . Setting employee goals and their continuous growth According to learning.sap.com, the Develop to Grow process focuses on the entire employee development journey: defining and aligning personal and organizational goals, facilitating continuous performance management, enabling coaching and mentoring, and enabling learning to support ongoing skill and career growth. The other options are not applicable: * A. Attracting talented candidates is associated with the Recruit to Onboard process, not Develop to Grow. * C. Onboarding new hires also falls under Recruit to Onboard, not the development phase. * D. Evaluating potential candidates is part of recruitment, not the focus of Develop to Grow. Final correct answer from learning.sap.com: B. Setting employee goals and their continuous growth.