The board of directors of Union Insurance Company is concerned with the company's lack of a code of ethics. They have directed management to develop a code of ethics and institute ethics at the top of the organization. They have suggested all of the following strategies EXCEPT

$($Search Chapter $6)$

a$.$ the board should excuse the management team from ethics training.

b$.$ appoint an ethics management team.

c$.$ the owner, CEO, and other executives actively support the code and serve as role models for appropriate behavior.

d$.$ create a board$-$level ethics committee.