Elena is the CEO of a small manufacturing firm. She is concerned with meeting the investment objectives of the firm's shareholders, which are at odds with the firm's CSR programs. Deep down, Elena's main concern is making sure the firm achieves a profit, which reflects an attitude that:

She reflects an attitude that resists the idea that firms need to acknowledge the impact of their actions on others.

Explanation:

CSR (short for Corporate social responsibility) describes the activities  companies undertake which reflects their responsibilities to the public and not just shareholders.

Elena's attitude to business with any organisation should be aimed at promoting social wellbeing and not promote the interests of the firm's shareholders.  Although there has been an evolution of how CSR has become fully integrated into business strategies by creating a balance between social and environmental concerns to enable profit sustainability.

Furthermore, Elena's concern to make profit shouldn't be at an expense to balancing social and environmental concerns.

is consistent with the views of other critics of corporate social responsibility

Explanation: other critics agree with Elena feeling that the first responsibility of a firm is to its shareholders, and that corporate social responsibility programs add little to the bottom line. However, many companies disagree. This is because the responsibilities of companies lies not just in raking in revenue and driving profits, the impact of their actions on the society is also to be reviewed and kept in check as the society forms their customer base. Being socially responsible can bolster a company's image, build its brand, empower employees to leverage the corporate resources at their disposal to do good, boost employee morale and lead to greater productivity in the workforce among others which in turn creates avenues for profits for shareholders, and keeping in line with firm's goals and mission.

answer; post closing trial balance;