Which of the Following Choices Is a True Statement Pertaining

Which of the following choices is a true statement pertaining to corporate social responsibility reporting?

A) All companies are now required to include corporate social responsibility reporting as part of their annual reports.
B) Only publicly traded firms are required to include corporate social responsibility reporting as part of their annual reports.
C) A firm's corporate social responsibility reporting is required to be strictly quantitative.
D) Increasing numbers of firms are seeing the value attached to corporate social responsibility reporting and are choosing to report.