Final answer:
Disclosing company information inappropriately breaches the confidentiality aspect of the IMA Code of Conduct, as it violates professional ethical standards and undermines credibility. The correct option is B.
Step-by-step explanation:
Disclosing company information when not legally obligated to do so would be a violation of the confidentiality aspect of the IMA Code of Conduct. Members of the Institute of Management Accountants (IMA) are expected to keep information confidential except when disclosure is authorized or legally required.
Protecting confidential information is crucial in maintaining the trust and credibility of financial professionals. Therefore, sharing company information inappropriately can have serious ethical repercussions and violate professional standards.