Final answer:
Government regulations are the source of ethical guidance for businesses that includes criminal penalties, as opposed to frameworks like CSR, legal positivism, and utilitarianism.
Step-by-step explanation:
Among the options provided, Government regulations are the source of ethical guidance for businesses that include criminal penalties. Corporate social responsibility (CSR), legal positivism, and utilitarianism offer frameworks for ethical decision-making but do not possess the authority to impose criminal penalties. In contrast, government regulations are legally binding and failure to comply with these regulations can lead to legal consequences, including criminal penalties for both the organization and its individuals.