What commonly included item in a Code of Conduct supports the compliance program?

A board of director's resolution is a vital component in supporting a compliance program within an organization. This resolution often formally establishes the framework and commitment to compliance and ethical behavior as directed by the organization's leadership. It signals to employees and stakeholders that compliance is taken seriously at the highest levels. This top-down support is crucial for fostering a culture of compliance, which encourages adherence to laws, regulations, and internal policies.

The other choices do not center directly on the compliance framework or ethical standards. Annual financial reports typically focus on fiscal performance rather than compliance protocols. Marketing strategies may outline the approach to advertising and product promotion but do not address compliance directly. Employee handbooks are important for communicating policies to employees but may not carry the same authoritative weight as a board resolution. Hence, the resolution serves as a foundational element that reflects the organization's commitment to compliance.