A. This choice is not correct because the Securities Act of 1934 relates to the ongoing disclosure responsibilities of companies regarding securities that are sold to the public.

B. This choice is not correct because the Federal Fair Labor Standards Act regulates working hours, minimum wages, and child labor in businesses. These issues may be a goal of the ethical environment of a company, but the law itself is not directed towards the ethical environment of the company. 

C. This choice is not correct because Title VII of the Civil Rights Act of 1964 prohibits discrimination on the basis of race, color, religion, sex or national origin. This prohibition may be a goal of a corporate ethics policy, however the law itself is not directed towards the ethical environment of a company.

D. This is the correct answer because the Sarbanes Oxley (SOX) Act section 406 concerns a corporate code of ethics, an important factor that impacts human behavior and business conduct. It states that companies subject to SEC guidelines should develop an code of ethics to ensure that the "tone at the top" of the organization is clearly defined. If no code of ethics is developed, the company must explain why.