Which One of the Following Statements Concerning Corporate Social Responsibility

Which one of the following statements concerning corporate social responsibility reporting and business performance is accurate?

A) Firms should engage in corporate social responsibility initiatives only when there is a clear financial incentive for doing so.
B) Firms should consider publicizing their corporate social responsibility initiatives to help boost their profitability.
C) Firms should view corporate social responsibility initiatives as a societal obligation.
D) Firms should consider spending more money on corporate social responsibility initiatives because of the tax benefits of doing so.