Beaver Valley Oil Refinery produces various grades of petroleum products at its refinery operations. Which of the following would be considered

an initiative undertaken as a part of the company's CSR efforts?

a$.$ investing funds in automated equipment to decrease the need for manual labor

b$.$ providing training to the accounting staff so they better understand FASB requirements for applying accounting standards for financial reporting

c$.$ pursuing new product lines to expand the customer base

d$.$ donating heating fuel to the local community center so that it can host more community eve ts and expand its outreach to the rural populations outside the city limits