Which of the following options best describes the practice of 'window dressing' in financial reporting?

Given below are two statements: Statement I: To exist and be successful in a competitive world, a business has to be ethical. Statement II: An ethical organisation can be recognized on the basis of its corporate excellence and not on its relations with the stakeholders. In light of the above statements, choose the most appropriate answer from the options given below:

Which principle of Indian ethos in management emphasizes training individuals to prevent conflicts and friction in organizations?