Comprehensive and Detailed Explanation From Exact Extract ISO/IEC 27002:2022 standards:

Annex A.6.1 (Terms and conditions of employment) states:

“The contractual agreements with employees and contractors shall state their and the organization’s responsibilities for information security.”

This means the control applies not just to employees, but also contractors and, where relevant, third-party users who are subject to contractual obligations with the organization. The goal is to ensure thatall parties engaged in work under the organization’s control understand their security responsibilities before, during, and after employment or contract engagement.

Options A and B are too narrow, excluding key groups. Option C misrepresents the scope by implying a mutual responsibility but not identifying the individuals covered. The explicit scope includesemployees, contractors, and third-party users.

Therefore, the correct answer isD.