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