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Business Ethics and Social Responsibility
Business Ethics and Social Responsibility
and Social
Responsibility
Quarter 4 – Module 3
The Business Responsibilities
and Accountabilities
Department of Education • Republic of the Philippines
Business Ethics and Social Responsibility – Grade 11/12
Alternative Delivery Mode
Quarter 4 – Module 3: The Business Responsibilities and Accountabilities
First Edition, 2020
Republic Act 8293, section 176 states that: No copyright shall subsist in any
work of the Government of the Philippines. However, prior approval of the
government agency or office wherein the work is created shall be necessary for
exploitation of such work for profit. Such agency or office may, among other things,
impose as a condition the payment of royalties.
Introduction ------------------------------------------------------------------------------------------ 2
Pre-test ------------------------------------------------------------------------------------------------ 4
Lesson 1 ---------------------------------------------------------------------------------------------- 6
Lesson 2 ---------------------------------------------------------------------------------------------- 16
Lesson 3 ---------------------------------------------------------------------------------------------- 25
Assessment ------------------------------------------------------------------------------------------ 35
References ------------------------------------------------------------------------------------------- 38
Module Content
This module consists of the following lesson:
● Lesson 3.1 – Discuss the responsibilities and accountabilities of
entrepreneurship to employees; government; creditors; suppliers;
consumers; general public and other stakeholders.
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3
______ 1. Its payment usually of money for labor or services usually according
to contract and on an hourly, daily, or piecework basis.
a. Payment
b. Salary
c. Wage
d. Benefits
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b. Crew
c. Employee
d. Employer
5
Learning Objectives:
At the end of the week, it is expected that the learners must be able to:
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2. What are the things do I comply to the government?
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Read analyze the quote and perform the activity below.
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According to Investopedia there are a lot of responsibilities of an entrepreneur to his
employees. Among of these are the following:
Taking into consideration the technical and the educational background of the
employees in assigning them to the job where they are good at. No
mismatching of jobs with employees’ qualification.
The entrepreneur should give their employees job security in the organization
so that these employees will be motivated to work with utmost dedication and
commitment. Employees will no longer have fear to lose the job and thus,
develops higher degree of faith with their employer.
Making sure that the physical environment of the workers are well taken-cared
of by providing good lighting, proper temperature and workable space for the
employees is an accountability by the entrepreneur. This will make the
workers comfortable working in their own department.
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7. Formation of Small Business Relations
There are instances when employers share their profits to the employees.
This is based on the principle that profit of the organization is not of the owner
alone but also for the rest of the employees of the organization. This can be
one of the responsibilities of the entrepreneur.
The employees should also have full knowledge of all these service conditions
that may cover promotions, appointment, penalties, suspensions and
dismissals as well as retirements, service period. There must be clear and
well-defined structure of these areas of employment.
One way of inspiring employees to aspire for higher quality of work is to give
them incentives and salaries. These provisions will be beneficial to both the
workers and the enterprise.
On the other hand, entrepreneurs also have responsibilities to their suppliers and
creditors. Entrepreneurs are accountable of the following:
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5. Inform Suppliers of Future Developments – Provision of information on
future growths to the suppliers so that suppliers will be aware of these
circumstances and that they will develop themselves in line with the changes
of the business environment.
5. Right and Truthful Advertising – Truthful and honest in advertising are very
essential in marketing the product. It is a moral and a social responsibility of
the entrepreneurs.
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There are also responsibilities and accountabilities of entrepreneurs to the
government.
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“Put yourself in a work environment as a food chain crew, and list down the
accountability and responsibility as employee and the employer during the pandemic
crisis?”
Employee Employer
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Remember these key points:
Self-Check!
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Great job! You have completed Lesson 1 successfully! Before going to the
next lesson, check the icon that best shows your learning experience.
If you checked the first icon, you are ready for lesson 2. If you have checked
the second icon, you need to review the things that you need to relearn. If you have
checked the third icon, it would be best if you read more and ask help from your
teacher, parents or peers in clarifying the lessons that you find difficult. Be honest so
that you will truly improve.
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Learning Objectives:
At the end of the week, it is expected that the learners must be able to;
Activity 1. Review
1. Was there a situation in school wherein you experienced moral predicament?
How did you deal with it?
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3. What ethical principle in life that you might use it also as your guiding principle
in your future business?
Favouritism/Partiality
Copyright Violation
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The mistake of infringing copyrights of other businesses is an abuse of the law. It is
important that you should ask permission from the rightful owner before you use their
own creations for business.
Entrepreneurs asking too much work from their employees without even
understanding their situations is unethical. Entrepreneurs should know their limit in
assigning workloads to their employees.
Dishonesty in declaration of assets and income just to get lower tax is unethical. It is
important that the entrepreneur should not mix personal and business expenses. Not
doing it right mind end up in trouble with the law.
Claiming Income
Hiding income generated and not declaring it may hamper the business because it
will deprive the government from collecting from these entrepreneurs. This qualifies
as unethical because there is dishonesty in this situation.
It can be very tempting to slightly exaggerate things while on the hunt for investment
and it is a very slippery slope with no real upside. You either lose credibility/trust later
on or commit yourself to an unrealistic timeline that will only frustrate those who have
bought into your dream. Be optimistic but realistic with where challenges might
occur. Openness and honesty help ensure a good fit.
Hiring people to write fake reviews about the company is unethical. There also
companies being paid just create fake survey results just like TV ratings. This action
is not ethical because these businessmen are giving fake information about their
company just to appear positive online.
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Activity 2
1. How important are these ethical principles in business?
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4. Formulate your own ethical principles reagarding customer service as a future
entrepreneur.
Activity 3.
Case Analysis:
1. Was Engineer Imar right in accepting the gift certificates? Why? Or Why not?
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2. If you were Engineer Imar, would you do the same? Why? Or why not?
3. In case you were Angel Press and you knew about it; how will you handle the
situation?
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Write a situation in your life where you also encountered the similar situation with
Engineer Imar. How did you handle the situation?
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Reflect on your drawing by answering the question below. Discuss your insights with
your classmates and teachers during the face-to-face or online conference.
How do you describe the activity? How does your drawing relate to you and you’re
your life?
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Self-Check!
Great job! You have completed Lesson 2 successfully! Before going to the
next lesson, check the icon that best shows your learning experience.
If you checked the first icon, you are ready for lesson 3. If you have checked
the second icon, you need to review the things that you need to relearn. If you have
checked the third icon, it would be best if you read more and ask help from your
teacher, parents or peers in clarifying the lessons that you find difficult. Be honest so
that you will truly improve.
24
Learning Objectives:
At the end of the week, it is expected that the learners must be able to:
Activity 1.
Read and analyze the quotes on social responsibility by famous personalities and
write your comments after every quote.
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Activity 2
Social Responsibility amidst COVID-19
A virus called COVID-19 started out in China which spread all over the world causing
the lives of people and became the concern of the world today. No vaccine has been
developed yet to protect people. The economy of each country has been affected.
Businesses have shut down and jobs have been lost. This is a crisis that needs the
response of both the government and the corporations.
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The four Models and Frameworks of Social Responsibility of Kimberly Leonard
(2019) are the following:
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Carroll's pyramid model of corporate social responsibility (Carroll, 1991).
Activity 3
Give your insights on the following:
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2. How important are the social responsibilities to corporations?
3. How does society benefit from the social responsibilities done by big
corporations?
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Activity 4
Consideration Strategy
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Answer the following:
2. How does your proposed framework contribute in uplifting the situation of the
community being hit by COVID-19?
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Reflection:
Make a reflection on the importance of creating frameworks as a reflection of the
duty of a good business especially during a pandemic.
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Self-Check!
Great job! You have completed Lesson 3 successfully! Before going to the
next lesson, check the icon that best shows your learning experience.
If you checked the first icon, you are ready for the next module. If you have
checked the second icon, you need to review the things that you need to relearn. If
you have checked the third icon, it would be best if you read more and ask help from
your teacher, parents or peers in clarifying the lessons that you find difficult. Be
honest so that you will truly improve.
34
Let check how much you learned from this module’s coverage
Direction. Answer the 10-item Simple Recall Test and write your answers on the
blank provided before the number.
______ 2. Entrepreneurs should identify just process for the goods and
services so that customers will develop trust on the product and in the long
run, they also develop loyalty to the business as well as to the product.
a. Determination of Fair Prices
b. Not to Seek Political Patronage by Unfair Means
c. Formation of Small Business Relations
d. Right and True Advertising
______ 5. Making sure that the physical environment of the workers is well
taken-cared of by providing good lighting, proper temperature and workable
space for the employees is a responsibility by the entrepreneur
a. Sensible and Attractive Salary
b. Pay Fair Prices of Goods at a reasonable time
c. Provide Best Working Environments
d. Assumption of Welfare Arrangements
______ 6. Truthful and honest in promotions are very crucial in marketing the
merchandise.
a. Right and True Advertising
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b. Assumption of Welfare Arrangements
c. Promote Healthy Competition
d. Pay Fair Prices of Goods at a reasonable time
______ 7. Any unhealthy and hostile rivalries among dealers should not be
permitted by the entrepreneur.
a. Provide Best Working Environments
b. Assumption of Welfare Arrangements
c. Pay Fair Prices of Goods at a reasonable time
d. Promote Healthy Competition
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https://www.researchgate.net/figure/Carrolls-pyramid-model-of-corporate-social-resp
onsibility-Carroll-1991_fig1_308937632
https://hbr.org/2020/04/coronavirus-is-putting-corporate-social-responsibility-to-the-te
st
https://www.googlesir.com/responsibility-of-entrepreneur-towards-suppliers-creditors
-and-depositor/
https://www.googlesir.com/social-responsibility-of-entrepreneurs-towards-employees
/
https://www.googlesir.com/social-responsibility-of-entrepreneurs-towards-governmen
t-institutions/
https://www.googlesir.com/social-responsibility-of-entrepreneurs-towards-customers/
https://images.app.goo.gl/aNyzzqNVfAXo3hRU7
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Annex 1
EVALUATION TOOL FOR CONTENT
DepEd-developed ADM Modules
Learning Area : Bussiness Ethics and Social Responsibility Grade Level : Grade 11
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6. The LR contains useful introductions, reviews, summaries, and other √
devices that facilitate smooth progression from one lesson to another.
7. Development of lessons allows for review, comparison, and integration with √
previous lessons.
8. Motivational strategies (e.g., overviews, advance organizers, puzzles, √
games, etc.) are provided.
9. The LR uses various teaching and learning strategies to meet individual √
differences/ learning styles. (if applicable)
10. The LR develops higher cognitive skills (e.g., critical thinking skills, √
creativity, learning by doing, problem solving) and 21st century skills.
11. The LR enhances the development of desirable values and traits such as: √
(Mark the appropriate box with an “X” applicable for values and traits only)
Complied Not
Note: At least 8 criterion items must be marked YES to indicate compliance to this Complied
factor.
41
4. The LR provides variety of assessment types. √
5. Assessments have clear demonstration / examples, instructions, and/or √
rubrics to serve as guide on how these will be used.
6. Variety of activities within the LR are utilized to ensure active engagement √
of the learners.
Complied Not
Note: At least 5 criterion items must be marked YES to indicate compliance to this Complied
factor. √
❒ For field validation. This material is found compliant to all factors with NO
corrections.
I certify that this evaluation report and the recommendation(s) in the summary report are my
own and have been made without any undue influence from others.
Signature:
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Annex 2
Summary of Content Findings for DepEd-developed ADM Modules
Title of LR: The Business Responsibilities and Accountabilities Grade Level: Grade 11
44