According to IUPAC conventions, which one of the following is correct? 

The branch of physics that deals with the study of the reaction between heat, work, temperature and energy is known as thermodynamics. In chemistry it is called chemical thermodynamics. There are 4 laws of thermodynamics, and the first law of thermodynamics represents the conservation of energy which states that energy can neither be created nor be destroyed it can only change forms.

The statements given from the IUPAC conventions are:

The work done by the system on the surroundings is negative.

The work done by the surroundings on the system is positive.

And if a system is accompanied by decrease in energy, $∆E$ is negative.

Hence, all the statements given here are correct.

Therefore, option (D) is correct.