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.

Answer: C

Explanation:

CSR Policy Development: In developing a Corporate Social Responsibility (CSR) policy, it is important that the principles of CSR are communicated and understood throughout the organization.

Integration into Decision-Making: Management’s responsibility includes ensuring that CSR principles are not only communicated but also integrated into the organization’s decision-making processes at all levels. This ensures that CSR is part of the organizational culture and operational strategies.

Board’s Role: While the board has a role in overseeing and ensuring that CSR objectives are established and risks are managed, the day-to-day responsibility for integrating CSR into business operations lies with management.

IIA Guidance: According to IIA guidance, internal auditors should evaluate the design, implementation, and effectiveness of the organization’s ethics-related objectives, programs, and activities, which include CSR initiatives (Standard 2110 – Governance).

Reference: Effective communication and integration of CSR principles ensure that the organization operates in a socially responsible manner, aligning its business practices with societal expectations and contributing to sustainable development.