题干中的“accounting takes into account”是什么意思

问题如下：

Triple bottom line accounting takes into account a company’s financial performance and its:

选项：

A.social and governance factors. B.environmental and social factors. C.environmental and governance factors.

解释：

A. Incorrect because the TBL (Triple bottom line) accounting theory expands the traditional accounting framework focused only on profit to include two other performance areas: the social and environmental impacts of a company.B. Correct because the TBL (Triple bottom line) accounting theory expands the traditional accounting framework focused only on profit to include two other performance areas: the social and environmental impacts of a company.C. Incorrect because the TBL (Triple Bottom Line) accounting theory expands the traditional accounting framework focused only on profit to include two other performance areas: the social and environmental impacts of a company.