Which of the following is the best description of a code of ethics?
A.
A description of what an organization would like to achieve or accomplish
B.
A formal statement of an organization's primary values and the ethical rules it expects its employees to follow
C.
A formal summary of what the organization is, why it exists, and its reasons for being
D.
Corporate rules, regulations, policies, and procedures that explain what the company expects from its employees
E.
A report that conveys an organization's economic, environmental, social, and governance performance