The World Business Council for Sustainable Development identifies a number of issues relevant to accountants. Which of the following correctly reflect the views of this organisation? A. There is a need for a broader concept of accountability reporting B. A corporation's statement of financial position will not be affected by future environmental remediation requirements it must undertake C. CSR is not important for the preservation of shareholder value D. It is not possible for nine billion people to live well as exhaustion of natural capital is inevitable