Where is information regarding employees' ethical behavior beliefs typically found?

The correct answer highlights the values statement as the source of information regarding employees' ethical behavior beliefs. A values statement is specifically designed to outline the core values and principles that an organization stands for, which often includes ethical guidelines that inform employees about expected behaviors and decision-making processes. It serves as a foundational document that illustrates the organization’s commitment to ethical conduct and helps guide employees in their professional conduct.

The employee handbook, while it may contain policies related to conduct, is typically more focused on operational procedures and rules rather than the overarching ethical beliefs of the organization. The organizational mission statement outlines the purpose and objectives of the organization but does not dive deeply into the ethical beliefs of employees. Similarly, the annual report primarily focuses on the organization's financial performance and objectives and does not typically provide insight into the ethical standards or beliefs held by employees. Thus, the values statement is the most appropriate choice for understanding the ethical beliefs inherent to the organization.