According to Guy Mundlak and Issi Rosen-Zvi, hypotheses for the existence of CSR reports include:
I. They have instrumental value to governments.
II. They are a focal point for persuading the corporate world that a new ethical discourse is emerging.
III. They are created to persuade competitors to adopt similar measures and standards of responsibility.
IV. They are created in an attempt to persuade managers and employees that they should be proud of their workplace.

Question

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Mundlak and Rosen-Zvi suggest that CSR reports are created to serve as a focal point for persuading the corporate world that a new ethical discourse is emerging. They are also created to persuade competitors to adopt similar measures and standards of responsibility and to convince managers and employees to take pride in their workplace. The authors do not mention that CSR reports have instrumental value to governments, as suggested in option I. Therefore, options II, III, and IV are the only hypotheses mentioned by the authors.

According to Guy Mundlak and Issi Rosen-Zvi, Hypotheses for the Existence