Values are general criteria, standards, or guiding principles that people use to determine which behaviors, events, situations, and outcomes are desirable or undesirable.
Option a
Step-by-step explanation:
Values can be defined as the general statements or standards that guides the behavior, event or any activity. Values are the base for any organisation to work ethically. It guides the responsibilities of an individual or group of individuals. These are not any laws that are published by government but definitely being followed.
For example: Social responsibility of a businessman towards the society like employment generation, avoiding pollution, etc. These are need to be fulfilled by the businessman as he gets all the resources from the society.