Which of the Following Statements Is Not Correct in Relation

Which of the following statements is not correct in relation to CSR reporting?

A) Social responsibility is the responsibility of an organisation for the impacts of its decisions and activities on society and the environment,through transparent and ethical behaviour.
B) Many companies choose not to prepare CSR reports due to concerns over the effect on the branding and reputations of companies
C) Currently there are no accounting standards requiring CSR reporting by Australian companies.
D) It is likely that CSR reporting will continue to be driven by community concerns with global warming and the impact of company activities on the environment.