What type of misconduct does the Sarbanes-Oxley Act primarily aim to prevent?

The Sarbanes-Oxley Act, enacted in response to major financial scandals at the turn of the century, primarily aims to prevent financial fraud and misleading financial statements. This legislation was developed to enhance corporate governance and accountability, putting stricter regulations in place for the financial reporting practices of publicly traded companies.

The Act includes provisions that require companies to establish internal controls over financial reporting, ensuring that financial statements are accurate and not intentionally misleading. It also created stringent penalties for fraudulent financial activity, thereby deterring executives and accountants from engaging in deceptive practices.

In this context, the other options do not align with the primary focus of the Sarbanes-Oxley Act. Corporate social responsibility failures deal with a company's ethical obligations to society, while mismanagement of human resources and environmental violations address entirely different aspects of corporate behavior. The key takeaway is that the Sarbanes-Oxley Act specifically targets financial integrity to safeguard investors and the broader economy from the damaging effects of corporate fraud.