Operating management in an organization is responsible for implementing CSR principles and overseeing CSR performance (Option A). This involves ensuring that the CSR initiatives align with the organization's goals and values, and that these initiatives are executed effectively. Management's role includes setting objectives, developing strategies, and monitoring the progress of CSR activities. This responsibility is outlined in various frameworks and guidelines for corporate social responsibility, emphasizing the need for management to take an active role in CSR implementation and oversight.

IIA Practice Guide: Internal Audit's Role in Corporate Social Responsibility

ISO 26000: Guidance on Social Responsibility