What is the guide of the organization aimed to answer?

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问题 What is the guide of the organization aimed to answer?
  
Few companies are clear about how to manage what can be an amorphous collection of internal initiatives and external relationships on social, environmental and ethical issues. Probity and responsibility must be embedded in a company’s culture, strategy and operations from the top down. But how can this be done? A new guide from Business for Social Responsibility, a US non-profit research and advisory organization with 1,400 member companies and affiliates, attempts to answer this by taking the reader step by step through the process of designing a corporate social responsibility management system.
    Only a handful of companies have a full CSR management system in place, says the organization, which advises its members on how to make responsible practices integral to their strategy and operations. It has combined annual revenues of nearly US $2,000 billion with 6 million people employed. They include ABB, British Airways, Coca-Cola, Ikea, Unilever and Wal-Mart. The scandals in the US have underlined how "corporate responsibility task forces" and codes of conduct are not enough on their own and can sometimes be a smokescreen.
    "Creating and building a successful CSR management system is a complex, long-term project for any company," says the report. "It involves a shift in the way a company conducts business and can be likened to implementing other large-scale change initiatives such as total quality management."
    The guide runs through basics such as who currently has responsibility for CSR in the company, why a better management structure might improve things and what "hot-button" issues, for example, child labour and drug pricing face different sectors. It encourages companies to think hard about their stakeholders, what their concerns are, how credible and influential they are and whether they are a potential long-term partner or liability.

选项 A、Blue-collar workers.
B、Human resource managers.
C、Domestic investors.
D、Senior managers.

答案D

解析 推断题。根据全文,指南指导公司对其社会责任进行管理,结合相关提示,如“from the top down”(自上而下) ,可知该指南所论述的内容涉及的是公司高层管理,因此选项D高层管理者是最有可能阅读此指南的。选项A为蓝领工人,选项B为人事管理,选项C为国内的投资者,从相关性而言,选项D最符合,故该题应选择选项D。把握文章整体,合理推断。
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