The correct answer is: The business takes responsibility for its actions in response to pressure from interest groups or the risk of government interference if it does not.

Rationale: 'Accommodation' here means adjusting to the demands of others (rather than being proactive).

'The business is prepared to take full responsibility for its actions and plans in advance to minimise its adverse impacts on stakeholders and the environment' describes a proactive strategy;

'The business recognises that it has a problem, and attempts to minimise or avoid additional obligations arising from it' a defence strategy.

'The business sites its facilities in areas which will benefit from economic activity, while minimising environmental impacts at the sites' is a distractor, in case you were taking a wild guess and focused on 'accommodation' in the sense of housing for business facilities.