What financial term refers to a company's responsibility to its employees after retirement?

The correct term that refers to a company's responsibility to its employees after retirement is the pension. A pension is a type of retirement plan where an employer provides a specified monthly payment to employees after they retire, based on factors such as salary and years of service. This obligation represents a promise made by the company to support employees in their old age, ensuring they have a source of income when they are no longer working.

In contrast, Social Security refers to a government program that provides financial assistance to retirees and does not directly relate to a company's obligations. Health benefits are related to medical care and do not specifically address retirement income. Investments pertain to the act of allocating resources, usually for generating income or appreciation, and do not describe the responsibilities a company has to its retirees. Thus, the pension is the most appropriate term that encompasses a company’s commitment to its employees post-retirement.