Which One of the Following Statements Is Not True

Which one of the following statements is not true?

A) Corporate social responsibility reporting presents information on a business' profits, employees and its impact on both society and the environment.
B) A sustainability strategy generates only long-term benefits for stakeholders.
C) The Companies Act 2006 states that companies listed on the stock exchange should present information on environmental matters, the company's employees and social, community and human rights issues.
D) Disclosing information about a company's social responsibility and sustainability activities is part of good corporate governance.