Which of the Following Statements Relating to Stakeholder Theory Explains

Multiple Choice

Which of the following statements relating to Stakeholder Theory explains 'why report?' social and environmental disclosure?

A) Disclosures are linked to providing evidence that an entity is complying with the expectations of society.
B) Disclosure depends on the expectations of powerful stakeholders, if the managerial perspective of Stakeholder Theory is embraced.
C) Disclosure depends on positive wealth implications.
D) Organisations will adopt particular practices because of institutional pressures.