OXFORD BROOKES UNIVERSITY

Skills and Learning Statement

for
Topic 20: PLUS Expressways Berhads Corporate Social
Responsibility Policies, including Business Ethics and
their Impact on Business Practice and Key Stakeholders

(1,971 Words)

Being a Research and Analysis Project submitted in

partial fulfillment of the requirements of

BSc (Hons) in Applied Accounting

Oxford Brookes University

By

Name

ACCA Registration Number :

Submission Date

Contents Page

SKILLS AND LEARNING STATEMENT

1. LESSONS LEARNED FROM MEETINGS WITH PROJECT MENTOR

2. EXTENT TO WHICH RESEARCH QUESTIONS HAVE BEEN ANSWERED

3. DEMONSTRATION OF INTERPERSONAL AND COMMUNICATION SKILLS

DURING PROJECT WORK

4. BENEFITS OF UNDERTAKING THE RAP IN ACCOUNTANCY STUDIES

AND/OR CURRENT EMPLOYMENT ROLE

PRESENTATION SLIDES
OVERVIEW OF PRESENTATION

MICROSOFT POWER POINT SLIDES

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SKILLS AND LEARNING STATEMENT

Skills and Learning Statement

Question 1: What did you learn from the meeting with your Project Mentor,
including the presentation that you gave to your Project Mentor?
There are many learning outcomes from meeting with my project mentor. While most
have a direct impact on the project, others are more in the development of living
skills.
My mentor counsels me in my project; providing me useful feedback on my drafts.
Helping me to understand the nature of my project, she dispelled my initial fears that
I had in selecting this CSR-related project. When I found that most of PLUSs local
competitors including LITRAK was not an equal in scale in adopting CSR, my
mentor suggested that I choose NEXCO of Japan instead as it was a more
proportionate company to compare with to do an evaluation. She also supported me
on my intention to do a consumer satisfaction survey on PLUSs services to obtain
experience in obtaining primary data.
My mentor explained to me that a CSR-type project was not merely a descriptive
task. She impressed upon me on the need to identify both quantitative and qualitative
aspects. She counseled me to analyse CSR activities from financial data to
evaluate PLUS as a competitive business entity. Similarly, she requested that I look
at the qualitative aspects such as branding, reputation and community affinity to
determine the status of PLUS as a responsible corporate citizen.
Through her guidance, I have managed to benchmark PLUSs CSR activities with
Bursas CSR framework and the Global Reporting Initiatives (GRI) to clearly evaluate
the degree of conformance. Apart from that, I have applied Carrolls CSR Pyramid
to understand PLUS as a CSR corporation. Similarly, through application of
Mendolows Matrix, I have identified PLUSs stakeholders and the dynamics of the
power-interest concept and its correlation and applicability in the real world.
My mentor meetings served as a sounding board for my ideas and opinions. It has
added value and have helped me drive my project from one stage to the next. Based
on my mentors advice, I had to realign my project many times as new perspectives
are uncovered that will help answer my research questions more poignantly
particularly that which relates to sustainability and on making recommendations to
bolster PLUS to become an even better CSR corporate player, both locally and
globally.

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My initial draft was voluminous. Based on suggestions from my mentor, I whittled

down the word count to conform to OBUs criterion.

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SKILLS AND LEARNING STATEMENT

My mentor also provided me encouragement in the preparation for my presentation

to her and to my peers. I read articles on public speaking to give me useful pointers.
By practising in front of a mirror, I managed to develop self confidence and can
eloquently present my project, without much trepidation. The RAP presentation has
helped me to improve both my pronunciation and intonation.
I am now able to use some computer software through doing my RAP. Currently, I
show some dexterity in the use of Microsoft Word, Powerpoint and Excel which are
living skills that will stand me in good stead in my working life after my course. My
well-prepared Powerpoint presentation has been commented upon by my mentor . It
has also been instrumental in assisting me to put forward my points to my audience. I
have also learned how to encourage participation amongst members of the audience
using body language and making eye contact with them.
The RAP has also made me an active listener. Through meeting with my mentor , I
have honed my listening skills especially on the points she raised. I jotted down all
these points in a journal and this has facilitated me in preparing this statement.
My mentor also taught me how to do the Harvard Referencing System (HRS) for my
project paper. After some false starts, I am now quite conversant with doing HRS.

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Clear communication is essential to avoid confusion and misunderstanding. As a

mentee, I had to brush up on my oral communication skills when I speak to my
mentor so as to ensure every mentor session is productive.

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SKILLS AND LEARNING STATEMENT

Question 2: How well do you think that you have answered your research
question(s)?
I believe I have framed appropriate research questions on the outset of my RAP.
Though the research phase has been tedious, I have managed to collect relevant
data to help answer these research questions.
I have looked at PLUSs CSR projects and activities and benchmarked them against
the guidelines of Bursas CSR framework and earmarked areas of the Global
Reporting Initiatives (GRI). Through gap analysis, I could safely compare and
evaluate the extent of PLUSs involvement and commitment to CSR. Though PLUS
seems to have conformed to Bursas CSR framework, there were some areas of the
GRI that they have yet to do and report upon.
As for the application of Carrolls CSR Pyramid and Mendelows Matrix, I have found
both of them useful in helping me to understand PLUS and its CSR initiatives. While
Carrolls CSR Pyramid helps me to understand PLUS better as a responsible CSR
corporation, Mendelows matrix has enabled me to identify PLUSs stakeholders.
Identifying stakeholders through the matrix has allowed me to understand better the
interplay between power and interests and how stakeholders can impact upon a
corporation from issue to issue.
In looking at both PLUS and NEXCO, I have used the comparison method to logically
deduce their involvement and commitment to CSR and where their CSR activities are
focused. This has helped me to provide rational answers to the research questions.
I believe I have touched base with all pertinent issues. Though it may be difficult to
directly link good business performance to CSR practices which are qualitative in
nature, it would not be illogical to deduce that PLUS is a good company by looking at
its key financial indicators. Its increasing revenue and profits, year on year, dividend
payout performance as well as its share price is testimony of the good standing of
PLUS as an on-going business entity. This has benefitted its more important
stakeholders such as its majority shareholders, its employees, the government,
consumer and the community.

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To sum up, I would like to state here that I have satisfactorily answered my research
questions.

I have reviewed both PLUS and NEXCOs CSR reports and observed that NEXCOs
CSR is more trained on environmental issues whereas PLUSs focus is more
diffused. I have categorised the CSR activities of both companies and compared
them. After identifying key gaps, I had put forth some recommendations to PLUS to
expand further on some CSR areas as well as to cover the key areas of GRI that
they have not reported.

OXFORD BROOKES UNIVERSITY

Question 3: How have you demonstrated

communication skills during the project work?

SKILLS AND LEARNING STATEMENT

your

interpersonal

and

Interpersonal and communication skills have been demonstrated throughout the

course of this project. Oral skills were required when I met up with my mentor, when
obtaining primary data via a survey and when making my presentation to my mentor
and other mentees while writing my research report will reflect my written
communication skills.
Effective communication is vital to yield a productive interaction between me and my
mentor. Every mentor meeting must be productive. As such, I will spend time to
frame my questions on the issues that I wanted to raise as well as diligently jot down
whatever key advice and suggestions that my mentor gave me during our meetings.
As far as I can, I will play an active part in the oral discussion based on the issues
that I prepared before a mentor-mentee session.
Open ended questions will be asked when I need more elaboration on a particular
issue. I will only ask close ended questions when I need confirmation from my
mentor on specific issues.
Apart from face-to-face meeting, I corresponded with my mentor through emails, text
messages and Facebook between meetings. To avoid misinterpretation, I have
ensured that every communication is well thought out before transmission.
Conducting a customer satisfaction survey was new to me. However, I have learned
to be polite when requesting respondents to fill up my questionnaires. I have also
demonstrated my communication competency through good oral language skills
both in English and Malay to explain to respondents on the objectives of my survey
as well as to clarify certain questions. Most of my survey respondents comprised of
my coursemates, parents of friends, lecturers, other students in my campus and
university personnel as well as teachers in a neighbourhood school. On 28 January
2011, I personally conducted the survey on highway users at the Sungai Buloh RSA.
Writing my research report requires me to have good written communication skills.
This include proper grammar and good vocabulary. Apart from that, I have to be able
to do good summaries.

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Encouraging audience participation is also a key aspect in any presentation. I have

employed body language and use my hands to gesticulate appropriately to drive
home important points. I have also made regular eye contact to engage the audience

I have realised from my presentation to my mentor that conveying my message in a

focused manner is imperative. I must not be too wordy and should present my
points in an organised manner from a macro perspective before progressing into
details. As such, well-prepared Powerpoint slides will help my presentation
immensely.

OXFORD BROOKES UNIVERSITY

SKILLS AND LEARNING STATEMENT

Page

so that they remain interested in my presentation. Apart from that, I made sure I am
competent to take on questions during the Question and Answer session.

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SKILLS AND LEARNING STATEMENT

Question 4: How has undertaking the RAP helped you in your accountancy
studies and/or current employment role?
I believe that undertaking the RAP has provided me with a unique experience that I
will never get in just doing my ACCA. The ACCA course is more examination-based.
An ACCA student would not be able to learn beyond concepts and if at all there is
anything that comes close to the real world, it is in simulated form.
Doing my RAP has exposed me to real case examples of CSR in its operative form. I
know now from a close range how a corporation like PLUS craft its CSR statements.
I can also reflect on Carrolls CSR Pyramid and Mendelows Matrix to understand the
conceptual pre-conditions of a corporation embarking on a CSR mission. Using
Mendelows Matrix, I was able to identify key stakeholders based on the powerinterest analysis. I could also visually manipulate the concepts behind the matrix to
demonstrate that in a dynamic situation, key stakeholders may actually lack influence
and in other cases where low key stakeholders can exert influence by riding on the
grievances of other stakeholders.
Doing the consumer satisfaction survey has given me experience to draw up
research questions and subsequently to draft out questionnaires to be used. Also,
doing the analysis of the responses, tallying up scores, comparing outcomes and
coming up with logical conclusions has been self-gratifying. I would not get this
experience if I confine myself to just studying ACCA. Research skills which I
developed through this RAP will be useful when I begin working life in the corporate
world.
I must confess that information overload was an issue in my project. Picking up
relevant information was an issue which I managed to overcome. The other aspect
was the continual editing of my draft. This has made me quite good at editing.
The other area worthy of mention is my exposure to the use of computer software. I
know more about Microsoft Office and have been able to use Microsoft Word, Excel
and Powerpoint with some degree of dexterity today.
Knowing such computer skills will certainly bode well for my future as such skills are
definitely an asset in the accounting profession.

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In conclusion, I must testify here that RAP has been beneficial as it has provided me
with a set of living skills that will contribute to my ACCA studies and in my future
employment.

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OXFORD BROOKES UNIVERSITY

SKILLS AND LEARNING STATEMENT

PRESENTATION SLIDES
OVERVIEW OF PRESENTATION
Slide 1: Objectives of the study
Slide 2: CSR Frameworks used
Slide 3: Carrolls CSR Pyramid
Slide 4: Mendelows Matrix
Slide 5: What is Corporate Social Responsibility?
Slide 6: A brief introduction of PLUS
Slide 7: Key Areas of CSR
Impact on Business Practices
Slide 8: Environment
Slide 9: Community
Slide 10: Marketplace
Slide 11: Workplace
Slide 12: Key Stakeholders Identified
Impact on Stakeholders
Slide 13: Shareholders
Slide 14: Financial Highlights
Slide 15:
Employees
Customers

Slide 16:
Suppliers
Government and Regulatory Authorities

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Slide 17: Community

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SKILLS AND LEARNING STATEMENT

Competitor NEXCOs Good CSR Practices to be emulated

Slide 18: Environment
Slide 19: Workplace
Slide 20: Criticisms
Slide 21: Recommendations

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Slide 22: Conclusion

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SKILLS AND LEARNING STATEMENT

TOPIC 20:
PLUS Expressways Berhads
Corporate Social Responsibility
Policies, including Business Ethics,
and their Impact on Business Practice
and Key Stakeholders

OBJECTIVES OF THE STUDY:

EXPECTED OUTCOMES:
To determine the extent of PLUSs CSR policies in conformance to
guidelines provided by Bursa KL, Carrolls CSR pyramid and the
Global Reporting Initiatives (GRI).
To understand the key stakeholders of PLUS and the effects of PLUSs
policies on them.

To appreciate the critical aspects surrounding PLUSs CSR in its

strategy to create sustainability.
To know how PLUSs CSR policies and activities compare with those of
its competitor, NEXCO.
To seek ways to improve PLUSs existing CSR practices so that PLUS
can become a model CSR corporate citizen.

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SKILLS AND LEARNING STATEMENT

CSR Frameworks used

in this Research Project
1.
2.
3.
4.

BURSA KL
GRI Guidelines
CARROLLS CSR PYRAMID
MENDELOWS MATRIX

10

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SKILLS AND LEARNING STATEMENT

MENDELOWS MATRIX

What is Corporate Social Responsibility (CSR)?

European Commission: A concept whereby companies integrate
social and environmental concerns in their business operations and in
their interaction with their stakeholders on a voluntary basis.
Bursa Malaysia: The open and transparent business practices that are
based on ethical values and respect for the community, employees, the
environment, shareholders and other stakeholders. It is designed to deliver
sustainable value to society at large.

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The Singapore Compact for CSR: Businesss efforts to achieve

sustainable outcomes by committing to good business practices and
standards.

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SKILLS AND LEARNING STATEMENT

A Brief Introduction of PLUS

Government-linked Company.
Privatised the construction and administration of the NorthSouth Expressway in 1988.
Since 1994, PLUS has more highways under its wings through
organic growth and takeovers.
Mission Statement: To provide efficient and safe
expressways that enhances quality of life.

Key Areas of CSR

Community

Environment

Bursa Malaysia
CSR Framework
for Public
Listed
Companies

Marketplace

12

Workplace

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SKILLS AND LEARNING STATEMENT

Impact on Business Practices

Environment
Toll Collection: To reduce greenhouse gas emissions at toll plazas.
Pilot project of alternative non-fossil materials to be used to replace bitumen.

Processing food scraps at RSAs into organic fertilizers for use as plant
nutrients.
.Reduce use of air-conditioning in operations
Use of solar panels and energy-saving light bulbs.

Advised drivers at RSAs to switch off the engines while they are resting in
their cars.
Transit tickets and disused road accessories are sent for proper recycling.

Community
Road safety campaigns - Malaysians Unite for Road Safety
(MUFORS) campaign, 2009.
Employees: 2-days dedication to community work a year.

Providing business and employment opportunities.

Making donations to worthy causes.
Promote environmental awareness.
Sports for the youth Go-kart.

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SKILLS AND LEARNING STATEMENT

Marketplace
Road safety audit by independent certified auditors.

User loyalty programme: PLUSMiles for customers, PLUSTrack

for fleet operators.
Enhanced safety features on the highways.

Tenderers: Use e-bidding procedure to ensure

anonymity and transparency.
Clean RSAs, ATMs, suraus and even hotels available.

10

Workplace
oA variety of training programmes (inhouse /outhouse).
oPersonnel Exchange Programme with NEXCO in Japan.
oScheduled health check-ups for toll tellers.
oChild Development Centres (CDC).

oPre-retirement training: Retirement Settlement Scheme.

oSports and Leisure.
o Staff toll payment subsidy.

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SKILLS AND LEARNING STATEMENT

Key Stakeholders
Identified

Shareholders
and Investors

Community

Employees

Key
Stakeholders
Government
and
Regulatory
Authorities

Customers

Suppliers

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IMPACT ON STAKEHOLDERS
Shareholders
Companys most influential stakeholders.

Has to engage majority shareholders Obtain blessings on any

new corporate directions.
Balancing majority interests Short term gains (dividend payouts)
versus long-term growth investors (retain profits for growth).
PLUS - Performed well
payout is good.

rising revenue and profits; dividend

15

For 2010 Net profit

rose to RM1.301 billion. Dividend payout
in 2009 was 16.5% while EPS was 23.73 sen.

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SKILLS AND LEARNING STATEMENT

FINANCIAL HIGHLIGHTS
PLUS PROFIT PROFILE (2003-2010)
14

30

12

25

10

26.12

25
21.3

22.1

21.6

23.7

SEN

20

RM Bil

PLUS EARNINGS PER SHARE(20032010)

15

14.64 15.37

10

2003 2004 2005 2006 2007 2008 2009 2010

YEAR
Year

Percentage

PLUS Dividends Profile(20032009)

18%
16%
14%
12%
10%
8%
6%
4%
2%
0%

16.00% 16.50%
14.00%
12.00%
9.00%
6.00%

6.50%

2003

2004

2005

2006

2007

2008

2009

Year

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Employees
Members of an in-house union.
Consulted on areas affecting them.
In-house union members have limited bargaining powers.

Customers
As PLUS manages some strategic highways, many customers have little choice but to use
them.
Customers are kept aware of PLUS operations through the media.
Grievances over high toll rates and impending toll rate increases have compelled the
government, a powerful PLUS stakeholder, to order a freeze on toll rate increases for
the next 5 years.

16

Can decide to use alternative mode of transportation such as using a plane or a train
if they are disillusioned with PLUSs service.

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SKILLS AND LEARNING STATEMENT

Suppliers
Minimal power over PLUS.
Interests over what the procurement requirements of PLUS.
A conduit of information to PLUS: New and better products that it can choose to use.

Government and Regulatory Authorities

Key stakeholder of PLUS.
Always monitors the compliance of its rules and regulations.

Appears dormant: Can exert powers through licenses/permits when these come for
renewal or when punitive actions need to be taken because of breaches of law and
regulations.
PLUS must engage government and regulatory bodies actively and keep them
constantly informed of the latest development in PLUS.
Has to follow rules laid down by the Securities Commission of Malaysia and

Bursa KL.

16

Community
Do not wield much power over PLUS.
Have a keen interest in the environment.
PLUS has been engaging communities via:
Community-based Programmes
Philanthropic Pursuits
Business Opportunities

17

Work Opportunities

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SKILLS AND LEARNING STATEMENT

Competitor: NEXCOs Good CSR Practices to be emulated

Env iro nm ent

Using asphalt pavements besides installing sound insulation walls to
mitigate sound pollution.
Installing new black light road signs to decrease light pollution and
increase visibility. (Uses ultraviolet light to become luminescent, do not
leak visible light into traffic lanes or into residential areas.)

18

Workplace
Organising safety seminars to ensure an accident-free workplace.

Building safety corridors for toll collectors to safely cross ETC lanes.
Limits the maximum hours that each employee can work and
discourages overtime work.
Increase number of women workers with more emphasis on the
female gender in new appointments.
Increasing job opportunities for the disabled.

18

NEXCO has its offices renovated for the convenience of the disabled
and elderly staff.

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SKILLS AND LEARNING STATEMENT

Recommendations
Encourage more migration of cash payment mode to ETCs.
Use asphalt pavements to reduce noise pollution.
Conduct a study on mitigation of light pollution.

Reduce bitumen usage in road works with new non-fossil based materials.
More creative community programmes - River rehabilitation, rural areas road
upgrading.
Be more responsive to public request for information.
Consider giving special rebates to disabled drivers and senior citizens.
Hire more of the disabled and women.

Expand participation at conferences, seminars and visits and international fairs.

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SKILLS AND LEARNING STATEMENT

Conclusion
CSR is a dynamic process and a moving target.
Analysis - PLUS has adhered to most of the disclosure guidelines in CSR
frameworks in spirit and substance.
PLUS needs to enhance further its CSR programmes and activities in the
current areas of commitment by having more appropriate follow-up action
plans.
Attention should not only be limited to majority shareholders, the
government and regulatory authorities or its employees.

PLUS - be proactive and do its obligations as befit its image as the premier
toll highway operator in the country and the world.

22

Thank you
very much
&

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The End

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