The Results of a Survey of Australian Companies Listed on the ASX

The results of a survey of Australian companies listed on the ASX and the National Greenhouse Energy Reporting Register revealed that a reason for omitting sustainability costs in capital investment decision making was a belief that:

A) sustainability costs were a corporate-wide issue and not specific to a project.
B) sustainability costs were immaterial.
C) it was unknown if sustainability costs would be incurred for the project.
D) sustainability costs were part of the organisation's general overhead.