Which statement is most TRUE regarding Corporate Social Responsibility (CSR) Reporting as of April, 2022? [Most choices

[answerhappygod]

Which statement is most TRUE regarding Corporate Social
Responsibility (CSR) Reporting as of April, 2022?
[Most choices are blatantly, outrageously false. This is a fluid
area so next year the answer may be different]
a. In the U.S., the PCAOB exercises responsibility for setting
CSR standards.
b. There are no requirements for CSR Reporting for
publicly-traded U.S. companies
c. In the U.S., the SEC has delegated standard-setting for CSR
to the AICPA.
d. The FASB has agreed to endorse the use of IASB standards, by
U.S. companies, for their CSR reports