【单选题】According to the ICGN (2014) principles, the role of corporate boards does not include:
A.
T he board is accountable to shareholders and is duty bound to generate sustainable value over the long term .
B.
T he board should be proactive in overseeing and managing the company's risk management processes
C.
Reporting and audit should be robust, effective and independent .
D.
Voluntary principles that are expected to be applied by all organisations on a proportionality basis depending on their nature, size and complexity.