The correct answers are A, C, and D, because:
When planning the number of Business Units (BUs) for a Marketing Cloud Enterprise 2.0 account, Salesforce recommends evaluating organizational structure and data/content needs carefully. Business Units help segment marketing assets, contacts, and campaigns, often aligned to brands, regions, or departments.
According to Salesforce official documentation:
"When considering the number of Business Units needed, important factors include:
Number of brands, products, or regions that require separate marketing efforts.
Requirements to separate data and content between business units (for security, branding, or operational independence).
The need for dedicated development or test environments within Marketing Cloud."
(Source: Salesforce Marketing Cloud Implementation Guide – Business Unit Planning)
Let's break it down:
✅ A. Number of brands/geographies which NTO operates
Different brands or regions often need separate BUs to manage independent marketing strategies, content, and contacts.
✅ C. If testing/development business unit(s) are required
It’s a best practice to have separate BUs for development and testing purposes to avoid interfering with live sends.
✅ D. If data/content needs to be segregated between brands/geographies
When different teams or brands should not have access to each other's customer data or assets, separate BUs ensure proper data governance and security.
Why the other options are incorrect:
❌ B. Number of Sales Cloud sandboxes:
The number of Sales Cloud sandboxes is irrelevant to how many BUs you need. BUs are for organizational segmentation, not related to sandbox environments.
❌ E. Number of Marketing Cloud users:
Additional official note from Salesforce:
"Use Business Units to separate marketing activities by division, brand, or region. Business Units are not determined by the number of users or CRM sandboxes."
(Source: Salesforce Help - Enterprise Account Structure Overview)
Thus, the correct choices are A, C, and D.