A values$-$based ethics culture $\_\_\_\_\_.$

a$.$ excludes the Board of Directors, but relies solely on Upper Management to add to general value statements by formulating specific value statements for its strategic business units $($SBU$)$

b$.$ excludes Upper Management Board, but relies solely on the Board of Directors to add to general value statements by formulating specific value statements for its strategic business units $($SBU$)$

c$.$ is based solely on the Office of Best Practices to help employees identify and deal with ethical issues

d$.$ is based solely on transparency to help employees identify and deal with ethical issues

e$.$ relies upon an explicit mission statement that defines the core values of the firm