Answer: Option D
Explanation: In simple words, corporate governance refers to the system by which a company is controlled and directed. It is done on a major level and the responsibility of implementing it lies to the board of directors.
Corporate governance is a sub part of ethics and deals with the collection of mechanisms that operates an entity. Its impact is strong therefore the highest authority of the organisation deals with it.
Hence from the above we can conclude that the correct option is D.
