Which of the following describes externalities?

a. Costs that an entity imposes on others as a result of its operations but which the entity itself typically ignores.

b. Exert influence on the value of some intangible assets such as goodwill, brand names, and so forth.

c. Defined in probabilistic terms and include fines for breaching environmental or social requirements, clean-up costs, and lawsuits.

d. Up-front environmental and social costs, such as search costs relating to finding sustainability-preferable products, regulatory costs that are often obscured in overhead costs, and future decommissioning or remediation costs.