Which of thefollowing best describes corporate governance?

A、Corporategovernanceisthesystemofrulesandregulationssurroundingfinancialreporting.;
B、Corporategovernanceisthesystembywhichcompaniesandotherentitiesaredirectedandcontrolled.;
C、Corporategovernanceiscarriedoutbythefinancedepartmentinpreparingthefinancialaccounts.;
D、Corporategovernanceisthesystembywhichanentitymonitorsitsimpactonthenaturalenvironment.