Which of the following statements is true regarding the roles and responsibilities associated with a corporate social responsibility (CSR) program?
Which of the following statements is true regarding the roles and responsibilities associated with a corporate social responsibility (CSR) program?
Management holds the overall responsibility for the effectiveness of governance, risk management, and internal control processes associated with a CSR program. While the board oversees these processes, it is management's role to ensure their implementation and effectiveness. Internal audit activity supports by reviewing these processes, and employees contribute to the CSR objectives, but the ultimate responsibility lies with management.
I don't believe D is right, it should be A. Thoughts ?
part 2 question, answer D
D is right from Part 2
A is incorrect because the board's role is to oversee, not to take responsibility for respective internal control processes.
B is correct answer? I don't think requiring all employees to "ensure" the effectiveness of CSR is reasonable.