The Quantitative Reporting of a Company's Socially Responsible Activities May

The quantitative reporting of a company's socially responsible activities may not be especially useful because:

A) there can be difficulty in allocating cost accurately to different activities
B) it provides no indication of the effectiveness of the expenditure incurred
C) much of the expenditure incurred may simply be the result of complying with legal requirements or enforcement action by government authorities
D) all of the above