Beaver Valley Oil Refinery produces various grades of petroleum products at its refinery operations. All of the following may be considered an initiative undertaken as a part of the company's CSR efforts except a. installing equipment to reduce grecthouse gas emissions at its refinery operations b. investing funds in equipment to conserve watcr af all refinetry operations c. providing training to the accounting staff so they better understand FASB requirements for applying accounting standards for financial reporting d. donating heating fuel to the local community center so that it can host more community events and expand its outreach to the rural populations outside the city limits