Which term refers to a statement of the values adopted by the company,its employees and its directors?

Question

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A)The code of ethics is a statement of the values adopted by the company,its employees,and its directors,and sets the official tone of top management regarding expected behavior.A code of conduct tells employees what the rules of conduct are.The code of ethics helps employees know what to do when there is not a rule for something.

Which Term Refers to a Statement of the Values Adopted