A. This answer is close to being correct. However, it is not the best answer because a code of ethics should provide guidance for human behavior in a broad sense, not only in a narrow area like work-life balance.
B. A code of ethics defines company's standards for human behavior; this answer relates to human behavior and can be applied to a broad range of situations.
C. A code of ethics defines company's standards for human behavior. As such, this answer is not correct because these goals relate to a financial objective.
D. A code of ethics defines company's standards for human behavior. As such, this answer is not correct because these goals relate to a financial objective.