Which of the Following Statements Regarding CSR Reporting Is True

Which of the following statements regarding CSR reporting is true?

A) CSR reporting rarely provides feedback that is helpful in guiding a company's strategic and operational decision making.
B) CSR reporting and feedback may help a company increase revenues and control costs but it rarely helps with efficient allocation of scarce resources.
C) CSR and sustainability information provides important feedback to guide a company's strategic and operational goals regarding eco-efficiency measures.
D) CSR and sustainability reporting are helpful only to small companies with relatively simple operating structures and processes.