Business ethics is the application of ethical values to business behaviour. It encompasses the people, processes, and technologies required to manage and protect data assets1. Promoting business ethics within the IT enterprise should be the primary objective because it ensures trust among internal and external stakeholders, such as customers, employees, suppliers, regulators, and society234. Trust is important because it makes cooperation possible, enhances performance, fosters engagement, and creates long-term value21.
While the other options are also desirable outcomes of business ethics, they are not the primary objective.
Employees acting more responsibly, corporate social responsibility, and legal and regulatory compliance are all consequences of trust-building rather than the main goal.
2: https://www.ibm.com/topics/data-governance
1:
https://www.cio.com/article/202183/what-is-data-governance-a-best-practices-framework-for-managing-d
3: https://www.sailpoint.com/identity-library/enterprise-data-governance/
4: https://atlan.com/enterprise-data-governance/

An IT balanced scorecard is the most appropriate mechanism for measuring overall IT organizational performance, because it is a framework that translates the enterprise's vision and strategy into a set of performance measures that cover four perspectives: financial, customer, internal business process, and learning and growth12. An IT balanced scorecard can help to communicate and monitor the IT strategy and goals, and align the IT activities and resources with the business needs and expectations. An IT balanced scorecard can also provide a balanced and comprehensive view of the IT performance and value delivery, and highlight the strengths, weaknesses, opportunities, and threats for improvement12. Reference:= ISACA, CGEIT Review Manual, 7th Edition, 2019, page 43-44.

To generate value for the enterprise, it is most important that IT investments are consistent with the enterprise's business objectives. This means that IT investments should support and enable the achievement of the enterprise's vision, mission, goals, and strategies. IT investments should also align with the enterprise's values, culture, risk appetite, and stakeholder expectations. By ensuring that IT investments are consistent with the enterprise's business objectives, the enterprise can maximize the benefits and value that IT can deliver, and avoid wasting resources on IT projects or initiatives that are not relevant, necessary, or effective. According to one source1, "Driving value creation with technology investments requires a clear understanding of how technology can enable business strategy and create value for the organization." The other options are not the most important factor for generating value for the enterprise, but rather some of the steps or outcomes that can support or result from IT investments. Aligning IT investments with the IT strategic objectives is important, but not sufficient, as the IT strategic objectives should also be aligned with the enterprise's business objectives. Approving IT investments by the CFO is a part of the financial governance process, but it does not guarantee that the IT investments are consistent with the enterprise's business objectives. Including IT investments in the balanced scorecard is a way of measuring and reporting on the performance and value of IT investments, but it does not ensure that the IT investments are consistent with the enterprise's business objectives. References := Driving value creation with technology investments