Which of the Following Statements Is Correct

Which of the following statements is correct?

A) Under Legitimacy Theory, organisations disclose information in an endeavour to appear legitimate to the societies in which they operate.
B) Under Legitimacy Theory, accounting disclosure policies are considered to constitute a strategy for influencing the organisation's relationships with the parties, or stakeholders, with which it interacts.
C) Legitimacy Theory relies on the theoretical notion of a social contract, where there is multiplicity of implicit and explicit expectations that society has about how an organisation should conduct its operations.
D) None of the given answers are correct.