Upper management has long been known that working overtime

A. "Upper management has been known" is in passive voice, implying someone else knows the upper management. This construction does not make any sense. The correct construction would be : "Upper management has been known".

B. Same error as above.

C. Wrong meaning - implies: Upper management knows working overtime. This knowing sometimes create security problems.

D. Best of the given choices (though "will create" should have been "creates").

E. "Overtime" is not worked, i.e. overtime cannot be the object of the verb "work" - hence "it (overtime) is worked" is wrong. (In the sentence "we work overtime", "overtime" is an adverb.)

OA has been added, and the correction is made in option D.