The correct answer is D) attributes.
The term that best reflects the guidelines that the employees of Neptune LLC are expected to follow is "attributes."
Neptune LLC knows that to be productive, it has to hire accountable employees that are efficient and productive. To do this, employees need to know from the first day at work, what are their responsibilities and the way they are going to be evaluated. Otherwise, they are going to do what they know, but probably not following the attributes that the company demands That is why the company establishes guidelines regarding the resources and capabilities that they should invest their company's money and time in. Employees do not need to have any doubt about the attributes of the company and they should know what is expected of them.