The Shell Group of Companies Has Developed a Social Responsibility

The Shell Group of companies has developed a Social Responsibility Management system that may be described as:

A) an integrated financial reporting system designed to encourage internal decision making and reporting to incorporate the modified historical cost system's approach to environmental and social reporting into all management systems.
B) an integrated means for consistently monitoring, measuring and reporting performance that reflects the underlying values of the entity in line with the expectations of society and its Statement of General Business Principles.
C) an integrated management system that incorporates full social costing and environmental damage reports in line with the progressive attitude to environmental and social responsibility adopted by the entity.
D) a management system and integrated accounting and reporting system that incorporates both social and environmental concerns within a financial framework that reflects the entity's commitment to social and environmental responsibility.