What is the best greeting to use when answering the telephone in a business setting?

Using "Good morning/afternoon" as a greeting when answering the telephone in a business setting is the best choice because it conveys professionalism and establishes a positive tone right from the start. This greeting not only reflects courtesy but also shows that the caller is being welcomed at the right time of day.

In a business context, such professionalism is important as it sets the tone for the conversation and demonstrates respect for the caller's presence. It also helps to create a more engaging interaction, which can lead to enhanced communication.

Other options may lack the same level of formality or warmth. "Hello, who is calling?" might come across as somewhat abrupt or can imply that the answering individual is not prepared for a conversation. Simply saying "Hello" is too neutral and does not contribute the same level of professionalism that a time-specific greeting does. "Greetings!" may sound overly formal or antiquated in many business settings, making it less suitable for creating a modern, welcoming atmosphere.