In the Context of Business Ethics, Which of the Following

In the context of business ethics, which of the following statements regarding ethics codes is true?

A) The Sarbanes-Oxley Act requires all private companies to disclose their financial statements.
B) The statements provided by public companies regarding their code of ethics, as required by the Sarbanes-Oxley Act, are often just for show.
C) Ethical codes focus exclusively on employee conduct and avoid subjects such as the environment, technology, and political activity.
D) The code of ethics is drawn up by the organizations' administrative department.
E) Executives pay most attention to their company's code of ethics when their senior managers instruct them to do so.