Remote work is about more than just working from home—it means working differently. Organizations should reconsider the appropriateness of their performance evaluation procedures in light of the shift to remote work. This requires a fundamental rethinking of what organizations expect from employees and what companies would look for in a model employee in a remote work context.

        It is likely that the “first to arrive and last to leave” mentality is no longer relevant, but should be replaced by a regard for the quality of an employee’s contribution to the organization. This means that work should be measured in terms of the quality of the work, not just the quality of the process. As remote work is largely unobservable to supervisors, employers need to think about how they can objectively measure the quality of work in a way that is consistent for employees of similar rank.

        Focusing on output alone can have unintended consequences. Employers should think instead about the values and soft skills they want to emphasize in a remote work environment. Qualities like flexibility and the ability to work under minimal supervision might become critical.

        Much has been written about the importance of timely feedback. In the context of a global pandemic (大流行病), firms may want to provide additional support to employees by providing more frequent communication. This allows managers to both keep an eye on struggling employees and provide ongoing feedback on how employees are adapting to their new work environment.

        Compensation also needs to be revisited. The purpose of performance evaluation is ultimately to determine how to reward employees for their work. This means that pay structures need to adapt to the reality of working from home. However, organizations also need to be honest with employees about the financial impact of COVID-19.

        For organizations that have struggled to keep the lights on due to the pandemic, this might mean thinking of non-financial ways to reward employees, like unpaid time off or flexible work schedules. Employers can also consider how to bundle different types of compensation to help employees cope with their unique situations.

解析：C。题干中问到公司绩效评估时应优先考虑什么，原文第二段开头明确提到了评估标准的具体转变，即看重谁“第一个来，最后一个走”的思路似乎不再合适，取而代之的应该是关注员工对公司所做贡献的质量（the quality of an employee’s contribution to the organization）。C项是对这一内容的同义转述，故为正确答案。

错项排除：原文提到，之前看重谁“第一个来，最后一个走”的思路似乎不再合适，应该关注工作成果的质量，而只关注产出可能会带来意想不到的后果，由此可知原文并不赞成根据工作时长或产量来评估，故A项和B项均可排除。原文中虽然提到在远程办公时灵活变通非常关键，但work schedules在文中无依据，故排除D项。