Which of the following statements aligns with agency theory?

Companies will voluntarily disclose their sustainability practices alongside their annual report.

Companies will engage in sustainability practices because they believe they have a responsibility to the wider society as well as their shareholders.

Companies will engage in sustainability practices because they believe they must protect the environment.

Companies will engage in sustainability practices because they believe it is in the best interests of shareholders.

Companies will engage in sustainability practices because it is an expectation of society.