Final answer:
The financial benefits of social/environmental CSR vary by industry, company size, and geographic location, encompassing all these factors in the decision-making process for location and operations, with environmental regulation costs often being a minor part of the overall cost consideration.
Step-by-step explanation:
The financial benefits of social/environmental Corporate Social Responsibility (CSR) do indeed vary based on several factors. Considering the provided information, the correct answer to the question “Financial benefits of social/environmental CSR vary by:” is d) All of the above.
Companies must weigh a multitude of aspects when choosing where to set up operations, such as labor and capital costs, proximity to suppliers and customers, infrastructure quality, tax levels, and local government efficiency and integrity. Although environmental regulations play a role in this decision-making process, they typically constitute just 1 to 2% of the total costs. Therefore, the influencing factors are predominantly other than merely minimizing environmental protection expenses. It implies that industry type, company size, and geographic location all have significant influence over the outcomes of CSR implementations.