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.

View Answer

Answer: C

Explanation:

The most appropriate idea to include in the CSR policy is that management is responsible for ensuring that the organization’s CSR principles are communicated, understood, and integrated into decision-making processes. This aligns with good corporate governance practices which hold management accountable for embedding CSR into the corporate culture and daily operations of the organization, thus ensuring its effective implementation across all levels.

Reference: Corporate governance and CSR integration best practices as documented in business management literature.