Which of the Following Is True About Substantive Management Techniques

Which of the following is true about substantive management techniques of legitimation?

A) It does not actually reflect any real change in activities.
B) Corporate behaviour is portrayed in a manner to 'appear consistent with social values and expectations'.
C) It involves real, material change in organisational goals, structures, and processes or socially institutionalized practices.
D) Companies may publish policies on various issues including the environment but not enforce or set in place mechanisms for the full adoption of such policies.