Answer:
A. the owner's goals and values.
Explanation:
It is common for companies to state their goals and values, which in most cases are profit driven, but may also be directed to some cause or social benefit. This is decided by the owners of the company. When it's a corporation, it's up to the CEOs. In the case of individually owned businesses, this is a prerogative of the owner. This excerpt describes Earl's Health Emporium's values and goals of encouraging healthy living through healthy eating and meditation. Since Earl's Health Emporium is a sole proprietor company, its values and goals are those of its proprietor.