Business Ethics and Social

Learning Area Grade Level 12

W2 Quarter
Responsibility
Fourth Quarter (4th QTR) Date
I. LESSON TITLE Business Dilemmas
II. MOST ESSENTIAL LEARNING
COMPETENCIES (MELCs) The learners formulate a morally defensible position on ethical issues in
entrepreneurship like basic fairness, personnel and customer relations
distribution dilemmas, fraud, unfair competition, non-respect of agreements,
environmental degradation, etc. (ABM_ESR12-IVi-l-3.2; 3.3)
III. CONTENT/CORE CONTENT Responsibilities and Accountabilities of Entrepreneurs
IV. LEARNING PHASES AND LEARNING ACTIVITIES
I. Introduction (Time Frame: 20 minutes)

Good day, learners! At the end of our topic, you are expected to:

1. define ethical dilemmas,

2. identify the different ethical issues in entrepreneurship, and
3. understand the different ethical issues in entrepreneurship.

Let’s review!

In our previous topic, you have learned about the Corporate Social Responsibility (CSR), the responsibility versus accountability
and the importance of other stakeholders to the business.

Directions: Read and analyze each statement below. Identify if each statement refers to Corporate Social Responsibility,
Responsibility, or Accountability. Write your answer before each number.

________________1. ” It is a tough decision for every company, it is not just because it is a good thing to do, neither people are
pushing us to do, but because it is good for every business” – Niall FitzGerald

________________2. It is something you hold a person to only after a task is done or not done (Siquete, 2016).

________________3. Being ____not only means being responsible for something but also eventually being liable for your choices.

________________4. This is not only a concern of multinational companies but all businesses, big and small have responsibilities
towards the society.

________________5. It means accepting that you are the cause and the solution of the matter.

D. Development (Time frame: 120 minutes)

Let’s test your prior knowledge about the topic.

Activity 1

Directions: Under Column I are the ethical issues faced by some companies. Read and find their descriptions under Column II.
Match Columns I and II and write the letter of the correct answer in your yellow paper. You may read the learner’s packet or
any business-related books.

Column I Column II

1. Ethical dilemmas A. A. A wrongful deception intended to result in personal gain

2. Fair working conditions B. Companies shall give fair pay to employees and provide a fair working
condition to all employees.
 3. Fraud C. A condition in which a tough choice must be made between two
courses of action.

4. Unfair competition D. This arises when another business advances a competitive advantage
through fraudulent, unfair, or unethical commercial conduct.

5. Environmental E. It is the worsening of the environment through reduction of resources

degradation such as air, water, and soil.

6. Fairness F. It is involved with actions, activities, and outcomes that are morally
right, good and equitable.

7. Customer relations G. A legal agreement clause in a contract between employer and

employee where the employee binds not to enter into a competition
with an employer after the employment period is ended.

8. Non-respect of H. It describes the way the company engages their customers.

agreement

9. Personnel relations I. This refers to the organization’s effort in creating and maintaining a
positive relationship with the personnel.

10. Ethics J. This encompasses the study of moral problems, practical reasoning,
right and wrong, good and bad, virtues and vices, character, moral
duty, and related issues involving nature, origins, and scope or moral
values (Cortez, 2016).

Companies are facing different types of ethical issues. Today we will discuss the common ethical issues faced by most
companies with omission intended to result for personal gain.

A willful fraud is a criminal act which is penalized under the law (Siquete, 2016).

Unfair competition refers to an unjust and illegal attempt to gain unfair competitive advantage through fraudulent or unethical
commercial conduct.

Non-respect of agreement refers to an employer and employee contract where the employee promises not to enter a
competition with an employer after this working employment ends in the company.

Environmental degradation refers to the deterioration of the environment through depletion of resources such as air, water,
and soil, the destruction of ecosystems and extinction of wildlife (Siquete, 2016).

Customer relations describes the way the company interacts with the customers, their value and the consistency of how they
treat the customers that would leave the company with a good impression.

Fairness in any business organization is very important. This is how the company treats the employees equally or in any way that
is acceptable, right and reasonable.

Personnel relation refers to the company’s determination to create and uphold a positive relationship with the employees.

E. Engagement (Time Frame: 30 minutes)

Activity 2
Directions: Make a concept map (visual representations of information) of ethical dilemma and then come up with your own
definition of term.

Activity 3

Directions: In your notebook, list down at least five ethical dilemmas that a company faces. Rank and arrange them from 1 to
5 with 1 as the most ethical issue and 5 as the least ethical issue.

A. Assimilation (Time frame: 20 minutes)

Activity 4

Directions: Check column A if you agree that the statement is one of the ethical employer-employee relationships and
check column B if you disagree. Justify your answer in Column C.

Situation A B C

(Agree) (Disagree) (Justify)

1. The issue of minimum wage in the Philippines

2. Ethics of labor contractualization

3. The issue of just wage

4.The right to form union and strike

5. Fiduciary duty of employee

V. Assessment (Time frame: 55 minutes)

Let us answer Activity 5

Directions: Read and analyze the statement below and choose the correct answer in your notebook.

1.It is a criminal act which is penalized under the law.

a. fairness

b. non-respect of agreement

c. unfair competition

d. willful fraud

2. Refers to an agreement between employer and employee where the employee promises not to a competition with an
employer after this working employment ends in the company.

a. employment

b. environmental degradation

c. non-respect of agreement

d. unfair competition
3. This refers to the organizations determination in upholding a positive relationship with the personnel

a. employees

b. ethics

c. customer relations

d. personnel relations

4. Refers to the way how the company treat and give value to customers

a. customer relations

b. customer service

c. customer complaint

d. customer loyalty

5. A wrongful deceit meant end in personal gain.

a. ethics

b. ethical dilemma

c. fairness

d. fraud

VI. REFLECTION (Time Frame: 5 minutes

In your notebook, write your personal insights about our lesson by completing the sentences below.
I understand that_______________________________________________________________________________________________________.

I realized that __________________________________________________________________________________________________________.

I need to learn more about _____________________________________________________________________________________________.

Communicate your personal assessment as indicated in the Learner’s Assessment Card.

Personal Assessment on Learner’s Level of Performance

Using the symbols below, choose one which best describes your experience in working on each given task. Draw it in the column
for Level of Performance (LP). Be guided by the descriptions below:
 - I was able to do/perform the task without any difficulty. The task helped me in understanding the target content/ lesson.
- I was able to do/perform the task. It was quite challenging, but it still helped me in understanding the target content/lesson.
? – I was not able to do/perform the task. It was extremely difficult. I need additional enrichment activities to be able to do/perform this
task.
Learning Task LP Learning Task LP Learning Task LP Learning Task LP
Number 1 Number 3 Number 5 Number 7
Number 2 Number 4 Number 6 Number 8

VII. REFERENCES Siquete, Cherille, Business Ethics & Social Responsibility (Philippines: Mindshapers CO.,
Inc., 2016).

Prepared by: Mary Grace L. Maceda Checked by: Feliz A. Tayao, Ciela Aunica D. Lelis and
Annabelle G. Bughao