Which is the most appropriate statement?

a. The Stewardship concept means directors owe this responsibility to the parties who have a vested interest in the organization. They work for and on behalf of their masters, and need to demonstrate competence, which is not always easy.

b. The Stewardship concept means directors owe this responsibility to the parties who work for the organization. They work for and on behalf of their masters, and need to demonstrate competence, which is not always easy.

c. The Stewardship concept means directors owe this responsibility to the parties who have a vested interest in the organization. They work for and on behalf of their masters, and need to demonstrate helpfulness, which is not always easy.

d. The Stewardship concept means directors owe this responsibility to the parties who have a vested interest in the organization. They work for and on behalf of the regulators, and need to demonstrate competence, which is not always easy.