Although We Have Some Intuitive Sense of Which Firms Are

Although we have some intuitive sense of which firms are good and which are bad, we are presently unable to compare one firm to another reliably across all aspects of operations, because ______.

A) there is universal acceptance among firms to the idea of greater transparency
B) there is inherent difficulty of defining societal expectations
C) there are legal prohibitions to rating companies as good or bad in terms of CSR
D) there is inherent difficulty in finding firms willing to rate companies as good or bad