Which of the Following Is False When Evaluating Capital Investments

Which of the following is false when evaluating capital investments tied to a CSR objective?

A) CSR investment proposals cannot be analyzed with the typical managerial accounting methods used for other types of capital projects.
B) Companies may evaluate an investment using a qualitative approach rather than a traditional quantitative approach.
C) Companies may evaluate an investment considering the reduction of potential litigation risks.
D) Companies may evaluate an investment considering the possibility of opening new consumer markets with a sustainable product desired by consumers.