Susan, an Employee in a Company, Is Facing a Situation

Susan, an employee in a company, is facing a situation in which she has to choose between going along with her colleagues and filling out inaccurate time records, or informing her manager about the malpractice. In this context, Susan is faced with a(n) :

A) moral rights issue.
B) ethical issue.
C) universal value.
D) corporate social responsibility.
E) human rights violation.