What statement about risks in social and behavioral sciences research is most accurate: Anonymizing data effectively manages the risk of creating emotional distress. Risks are specific to time, situation, and culture. There are never any risks. If a study offers potential benefits, it is not necessary to minimize risks.

Anonymising data effectively manages the risk of creating emotional distress.

Explanation:

This is the most accurate because when you do research, you need to compile information trough interviews, for example. If it's a social research you're gonna talk with people about their issues.

So, anonymising you save their integrity, because nobody is comfortable charing their personal problem. In order to publish your scientific results, you need to hide their personal information. In this way, you also avoid emotional distress to people whom you interviewed.