Department of Education

Region III
DIVISION OF MABALACAT CITY
MADAPDAP RESETTLEMENT SENIOR HIGH SCHOOL
Madapdap, Mabalacat City, Pampanga

BUDGET OF WORK
BUSINESS ETHICS AND SOCIAL RESPONSIBILITY

CONTENT LEARNING COMPETENCIES PERFORMANCE STANDARD LEARNING COMPETENCY TIME FRAME (Session)
1. The Role of Business in The learner s demonstrate an The learner s shall be able to : The learner s :
Social and Economic understanding of:
Development 1.1 differentiate the forms of business November 4, 2019 –
1. the nature and forms of business 1. identify forms of business organizations December 6, 2019
organizations organizations and their ABM_ESR12IIIa-d-1.1
characteristics
2. the purposes of establishing business 1.2 give examples of the forms of business
enterprises 2. explain the purpose of business organizations
organizations and their role in ABM_ESR12IIIa-d-1.2
3. the core principles underlying socioeconomic development
fairness, accountability, and 1.3 show how these organizations contribute
transparency in business operation and 3. explain the core principles of to socioeconomic development
stewardship (respect for others’ fairness, accountability and ABM_ESR12IIIa-d-1.3
property) transparency in the socioeconomic
development of a country 1.4 give examples of how fairness,
4. Common practices in business accountability and transparency is practiced in
organizations (decorum, protocol, 4. craft simple “Codes of Ethics” or business and non-profit organizations
policies, marketing, bookkeeping, “Codes of Right Conduct” ABM_ESR12IIIa-d-1.4
reportorial requirements and
documentation, etc.) 1.5 share observations on business policies
and practices

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2. Foundations of the
Principles of Business Ethics
3. Social Responsibility of
Entrepreneurs
ABM_ESR12IIIa-d-1.5
1.6 distinguish between good
policies/practices and morally unacceptable
policies/practices
ABM_ESR12IIIa-d-1.6
1. classical philosophies specifically, 1. identify the classical philosophies 2.1 compare and contrast classical
virtue ethics (Socrates, Plato, Aristotle, and their implication for business philosophies as they relate to the business January 6, 2020 –
Confucius, etc.) principles and practices setting February 14, 2020
ABM_ESR12IIIe-h-2.1
2. the impact of belief systems 2. describe various belief systems,
(Buddhism, Islam, Christianity, etc.) and their similarities and 2.2 give examples of how belief systems affect
differences in relation to the business practices
3. the Filipino Value System (Utang na business setting ABM_ESR12IIIe-h-2.2
Loob, Filial Piety, Padrino Suki, Bahala na
- Mañana, Amor Propio, Filipino Family 3. describe how the Filipino value 2.3 analyze simple business situations as they
Values) system affects the attitudes of are affected by the Filipino value system and
business constituents recommend ways of confronting ethical
challenges in the business setting
ABM_ESR12IIIe-h-2.3
2.4 distinguish what is GOOD vs. what is
morally unacceptable among the given Filipino
values
ABM_ESR12IIIe-h-2.4
1. the responsibilities and 1. Identify responsibilities to the 3.1 suggest ways to enhance
accountabilities of entrepreneurs and business organization he/she employeremployee relationship and
accountabilities of entrepreneurs belongs to encourage just and fair business policies and
toward the employees, government, practices such as recruitment, promotion, February 17, 2020 –
creditors, suppliers, consumers, general 2. explain the different models and retention, marketing and advertising, March 6, 2020
public, and other stakeholders; major frameworks of social responsibility intellectual property rights, sources and uses
ethical issues in entrepreneurship (basic of funds, and the like
fairness, personnel and customer ABM_ESR12IVi-l-3.1
relations distribution dilemmas, fraud,
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 unfair competition, unfair
communication, non-respect of
agreements, environmental
degradation, etc.)
2. models and frameworks of social
responsibility in the practice of sound
business
4. Business Beyond Profit the importance of doing business
Motivation beyond profit motivation. Introduction
to the notion of SOCIAL ENTERPRISE
(meeting a given social objective or
resolving a real social problem while
making ends meet) for poverty
alleviation
PREPARED BY:
EMMANUEL V. LAYSON
SST II
3.2 advocate honest policies and practices in
all aspects of business operations
ABM_ESR12IVi-l-3.2
3.3 observes and promote policies and
practices in environmental management
ABM_ESR12IVi-l-3.3
3.4 cite examples of companies that practice
social responsibility in the conduct of their
business
ABM_ESR12IVi-l-3.4
1. identify reasons for establishing 4.1 explain the importance of establishing and March 9. 2020 – March
business enterprises beyond profit sustaining business enterprises as source of 13, 2020
2. prepare and implement a job opportunities and financial freedom
personal action plan to assist an ABM_ESR12IVm-p-4.1
existing small business enterprise
to practice ethics and social 4.2 encourage employees to play active roles
responsibility in their business as decision makers in the business enterprise
operation ABM_ESR12IVm-p-4.2
4.3 suggest innovative ways of developing new
products and introducing
ABM_ESR12IVm-p-4.3
NOTED BY:
ROMEL M. LUSUNG
PRINCIPAL I
“Molding Reliable Scholars’ Holistic Skills”