The Usual Hierarchical Order (From Top to Bottom), with Respect

The usual hierarchical order (from top to bottom) , with respect to making decisions on ethical problems is most correctly exemplified by:

A) general values of society, values of business corporations, relationship of values between corporations and manager, managerial decisions.
B) managerial decision, relationship of values, definition of values, general values.
C) definition of values, relationship between values, managerial decisions, general values.
D) managerial decisions, general values, relationship between values, definition of values.
E) none of the above.