Which of the Following Statements Regarding a Company's CSR and Sustainability

Which of the following statements regarding a company's CSR and sustainability strategies is false?

A) While the strategies and actions of all socially responsible companies have sameness in the sense of drawing on the same categories of socially responsible behavior,each company's version of being socially responsible is unique.
B) A company is not demonstrating an adequate degree of social responsibility or endeavoring to be a model corporate citizen unless it spends 5 percent (or more) of pretax profits on social responsibility initiatives.
C) Social responsibility strategies linked to a company's customer value proposition or key value chain activities may help build competitive advantage.
D) The jury is still out on the correlation between CSR and stock price performance and competitive advantage.
E) Well-conceived social responsibility strategies help avoid or preempt legal and regulatory actions that could prove costly to the company.