In chapter $34,$ why was it initially important for a successful comprehensive ERM system to focus on a company's vision statement?

Question $11$ options:

A$)$

The vision statement is not important because the ERM was a bottom up implementation focused on what was most important to the company

B$)$

It is required by Sarbanes Oxley in order to mitigate global risk to the organization

C$)$

The vision statement delivers the first overall comprehensive view of different risks that will be inherent within the company

D$)$

None of the above

E$)$

It gives the ERM committee the ability to focus on only the external risks that are posed by competitors, regulatory agencies, and technology