Why is it difficult for many organizations to make the transition from corporate social responsibility $($CSR$)$ as a theoretical concept to CSR as an operational policy? choose and answer from below

A$.$ Corporations are aware of the disintegrative strategy that CSR can deploy and hence do not engage in its initiatives.

B$.$ Employees refuse to work with such initiatives as they do not get paid for it$.$

C$.$ Managers are unable to design initiatives that will benefit their company and the public.

D$.$ Delayed response in financial gains tests the commitment of those organizations that are inclined to dispense with experimental initiatives.