Which of the following is the most appropriate idea to include?

A regional entertainment organization is in the process of developing a corporate social responsibility (CSR) policy. Management invites ideas from employees when developing the CSR policy.

Which of the following is the most appropriate idea to include?
A . Management has overall responsibility for the effectiveness of governance, risk management, and internal control processes associated with CSR.
B. The board is responsible for ensuring that CSR objectives are established, risks are managed, performance is measured, and activities are appropriately monitored and reported.
C. Management is responsible for ensuring that the organization’s CSR principles are communicated, understood, and integrated into decision-making processes.
D. Generally, CSR activities are limited to the management of the organization; thus, employees do not have a responsibility for ensuring the success of CSR objectives.

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Answer: B