Which of the Following Statements Are True? Please Select All

Which of the following statements are true? Please select all that apply.

A) Businesses have a wider duty of accountability than just to shareholders.
B) The board of directors as a whole has a responsibility for ensuring that a satisfactory dialogue with shareholders takes place.
C) Compliance with the listing rules ensures that boards of directors study the Corporate Governance Code to make sure that their companies comply with the Code.
D) The annual report and accounts is the sole channel through which the board of directors communicates with the shareholders.