It's not meant to be a benefit for the company, other than good PR I suppose.
It's meant to be a gesture of good faith towards the candidate that invested their time and energy to interviewing with you, i.e. at least the candidate didn't walk away with nothing from the process.
It's meant to be a gesture of good faith towards the candidate that invested their time and energy to interviewing with you, i.e. at least the candidate didn't walk away with nothing from the process.