St. Paul University Philippines: Title

St.
Paul University Philippines

Tuguegarao City, Cagayan 3500
Table of Contents
Title Page
Table of Contents……………………………………………………………………………………………… i
Table of Contents……………………………………………………………………………………………… ii
Chapter 1 THE PROBLEM AND REVIEW OF RELATED LITERATURE
Introduction………………………………………………………………………………… 1
Related Literature and Studies………………………………… 3
Conceptual Framework…………………………………………………………… 25
Research Paradigm…………………………………………………………………… 27
Statement of the Problem………………………………………………… 28
Hypothesis……………………………………………………………………………………… 29
Significance of the Study……………………………………………… 29
Scope and Limitation…………………………………………………………… 30
Definition of Terms……………………………………………………………… 31
Chapter 2 METHODS AND PROCEDURES
Research Design………………………………………………………………………… 33
Participants of the Study ……………………………………………… 33
Instrumentation………………………………………………………………………… 33
Data Gathering Procedure………………………………………………… 34
Data Analysis……………………………………………………………………………… 35
Chapter 3 RESULTS AND DISCUSSION
Senior High School-Accountancy and Business Management

St. Paul University Philippines
Profile Variables of the Participants ……………… 37
Participants’ Food Preparation and Handling

Practices………………………………………………………………………………………… 41
Significant Difference on the Participants’

Food Preparation and Handling Practices………… 44
Problems Encountered, Comments, Recommendation

and Suggestions of the Participants……………………… 50
Chapter 4 SUMMARY OF FINDINGS, CONCLUSION AND

RECOMMENDATION…………………………………………………………………………… 54
Appendices
References
Curriculum Vitae

CORPORATE SOCIAL RESPONSIBILITY OF THE DIFFERENT

PHOTO STUDIOS IN TUGUEGARAO CITY, CAGAYAN
_______________
A Thesis Presented to the Faculty of the

Senior High School
Tuguegarao City, Cagayan
___________________
In Partial Fulfillment of the Requirements for

Research in Daily Life 1
_____________________
By:
Divine C. Suyu
Allen Mae Lim
Morin Cardenas

Chapter 1
THE PROBLEM AND REVIEW OF RELATED LITERATURE
Introduction
Why do businesses exist? Primarily the answer may be
to earn profit. But if we go deeper and try to get real
reasons, we certainly come to the conclusion that in a
company a group of people get together so that they are
able to accomplish something collectively that they could
not get separately and they contribute to the society.
A Business is an organization or enterprising entity
engaged in commercial and industrial activities. It is
responsible for the provision of goods or services as
exchange to money.
According to Merriam-Webster Dictionary, it is the
activity of making, buying, or selling goods or providing
services in exchange for money.
Every business requires some form of investment and
enough customers in order to make a profit. Businesses can
be privately owned or state owned depending on the interest
of the owner.

Businesses cannot exist unless customers exist.
Businesses run as long as the customers are satisfied.
Gaining satisfaction of the customers in the long run
does not end in ensuring quality products and services
itself. Today’s society expects more from a business.
Since businesses can earn profit only if society
consumes its products, society expects that a part of the
profit should be spent for the betterment of the society at
large.
Businesses should operate without jeopardizing the
fate of the future generation. And for that, business needs
to think for the society, environment, economy and
stakeholders of it. Long run relationship with the
stakeholders can ensure long run sustainability of a
business. This is the reason why corporate social
responsibility currently has gained so much importance.
Corporate social responsibility (CSR) is the
continuing commitment by business to behave according to
business ethics and contribute to economic development

while improving the quality of the life of the workforce
and their families as well as the local community and
society at large.
The meaning of CSR is analyzing the interdependent
relationships that exist between corporations and economic
systems and the societies and also discussing the level of
any obligations of a business has to its immediate society;
a way of proposing policy ideas on how those obligations
can be met as well as a tool by which the benefits to a
business for meeting those obligations can be identified.
Corporate social responsibility has generated a great
deal of debate in business as well as in corporate circles
in recent times. This debate centered around two major
issues: The primary issue is concerned with the extent to
which corporations should be involved in social
responsibility. The secondary issue is whether corporate
social responsibility is a developed country trend and if
corporations operating in developing countries have any or
different types of obligations to CSR.

Many experts differ in their views of the nature and
extent of corporate social responsibility. Some perceive
corporate social responsibility in a narrow sense and
thereby view CSR in terms of supply of goods and services
to society at a profit within a regulatory framework
(Friedman, 1970).
More specifically, CSR involves a business identifying
its stakeholder groups and incorporating their needs and
values within the strategic and day-to-day decision-making
process.
Therefore, CSR is not a threat to achievement of
economic goals of a corporation; rather CSR is an
opportunity and can be the basis of economic development of
firms in terms of competitive advantage in global market.
A Photographic studio is a business owned and
represented by one or more photographers, possibly
accompanied by assistants who create and sell their own and
sometimes others’ photographs.
A Photographic studio is often used as a place for
customers to have their portraits taken professionally,

often with an available selection of backgrounds, props,
and costuming.
It can also be a place for developing, altering,
printing, and duplicating photographic works, whether on
film or in digital media.
Today many studios have sprung up to serve the ever
growing media industry. Some of these studios have a full-
time resident photographer while others operate mainly as a
space for hire.
In this connection, the researchers conducted the
study to gain knowledge and be aware about the Corporate
Social Responsibility of Photo Studio in Tuguegarao City,
Cagayan. The researchers also conducted the study for them
to be able to motivate other businesses to implement
Corporate Social Responsibility.

Review of Related Literature and Studies
This part contains related Literature and Studies that
have direct bearing on the present study after the in-depth
search done by the researchers. The following topics or
studies will be discussed chronologically.
1. Photo Studios in the Philippines
Photo Studios are the workplace where a customer
can develop, duplicate and print any forms of
Photographs. It is a business owned by mostly
photographers. Today, many Photo Studios have sprung
up to serve the growing demand in photography.
Photography was introduced in the Philippines
during the Spanish colonization in the year 1840s.
Most photographers during those times are not
Filipinos. One of the Filipino photographers was Felix
Laureano. He focuses on the Philippine culture like
cockfights, bullfights and human forms. The first
camera known historically used here in the Philippines
was a daguerreotype camera in 1841, it was seen in the

first studio in the Philippines, a studio owned
by Albert Honnis.
The pioneers of photography in the Philippines
were Western photographers, mostly from Europe. The
practice of taking photographs and the opening of the
first photo studios in Philippines were driven by the
following reasons: photographs were used as a medium
of news and information about the colony, as a tool
for tourism, as an instrument for anthropology, as a
means for asserting social status, as an implement for
historical documentation, as a device for
communication, as materials for propaganda, and as a
source of ideas for illustrations and engravings.
(http://photojournalism101.blogspot.com/2014/02/brief-
history-of-photography-in.html)
COMMERCIAL PHOTOGRAPHY
Year 1840 when two preserved photographs of
Intramuros, Manila and a photographer named W.W. Wood
respectively, were taken, when the beginning of
photography in the Philippines.

Sinibaldo de Mas a Spaniard traveler, diplomat
and poet wrote a book in 1843 where the first written
record of the employ of photography in the Philippines
was mentioned. It is believed that he used a
daguerreotype camera in 1841. From 1860 onwards, the
use of photography became more common in Manila and
the rest of the Philippines.
The first known actively operational photo studio
was a British photographer Albert Honnis, although the
first photography studios were opened in the
Philippines in 1850s.
(https://en.wikipedia.org/wiki/Photography_in_the_Philip
pines)
2. Corporate Social Responsibility
Corporate social responsibility (CSR) refers to
business practices involving initiatives that benefit
society. A business's CSR can encompass a wide variety
of tactics, from giving away a portion of a company's
proceeds to charity, to implementing "greener"
business operations.

There are a few broad categories of social
responsibility that many of today's businesses are
practicing:
1. Environmental efforts: One primary focus of
corporate social responsibility is the environment.
Businesses regardless of size have a large carbon
footprint. Any steps they can take to reduce those
footprints are considered both good for the company
and society as a whole.
2. Philanthropy: Businesses also practice social
responsibility by donating to national and local
charities. Businesses have a lot of resources that can
benefit charities and local community programs.
3. Ethical labor practices: By treating employees
fairly and ethically, companies can also demonstrate
their corporate social responsibility. This is
especially true of businesses that operate in
international locations with labor laws that differ
from those in the United States.
4. Volunteering: Attending volunteer events says
a lot about a company's sincerity. By doing good deeds

without expecting anything in return, companies are
able to express their concern for specific issues and
support for certain organizations.
(http://www.businessnewsdaily.com/4679-corporate-
social-responsibility.html)
Corporate social responsibility (CSR) promotes a
vision of business accountability to a wide range of
stakeholders, besides shareholders and investors. Key
areas of concern are environmental protection and the
wellbeing of employees, the community and civil
society in general, both now and in the future.
The concept of CSR is underpinned by the idea
that corporations can no longer act as isolated
economic entities operating in detachment from broader
society. Traditional views about competitiveness,
survival and profitability are being swept away.
Some of the drivers pushing business towards CSR
include:
1. The shrinking role of government
In the past, governments have relied on
legislation and regulation to deliver social and

environmental objectives in the business sector.
Shrinking government resources, coupled with a
distrust of regulations, has led to the exploration of
voluntary and non-regulatory initiatives instead.
2. Demands for greater disclosure
There is a growing demand for corporate
disclosure from stakeholders, including customers,
suppliers, employees, communities, investors, and
activist organizations.
3. Increased customer interest
There is evidence that the ethical conduct of
companies exerts a growing influence on the purchasing
decisions of customers. In a recent survey
by Environics International, more than one in five
consumers reported having either rewarded or punished
companies based on their perceived social performance.
4. Growing investor pressure
Investors are changing the way they assess
companies' performance, and are making decisions based
on criteria that include ethical concerns. The Social
Investment Forum reports that in the US in 1999, there

was more than $2 trillion worth of assets invested in
portfolios that used screens linked to the environment
and social responsibility. A separate survey
by Environics International revealed that more than a
quarter of share-owning Americans took into account
ethical considerations when buying and selling stocks.
5. Competitive labour markets
Employees are increasingly looking beyond
paychecks and benefits, and seeking out employers
whose philosophies and operating practices match their
own principles. In order to hire and retain skilled
employees, companies are being forced to improve
working conditions.
6. Supplier relations
As stakeholders are becoming increasingly
interested in business affairs, many companies are
taking steps to ensure that their partners conduct
themselves in a socially responsible manner. Some are
introducing codes of conduct for their suppliers, to
ensure that other companies' policies or practices do
not tarnish their reputation.

Some of the positive outcomes that can arise when
businesses adopt a policy of social responsibility
include:
1. Company benefits:
 Improved financial performance;
 Lower operating costs;
 Enhanced brand image and reputation;
 Increased sales and customer loyalty;
 Greater productivity and quality;
 More ability to attract and retain
employees;
 Reduced regulatory oversight;
 Access to capital;
 Workforce diversity;
 Product safety and decreased liability.
2. Benefits to the community and the general public:
 Charitable contributions;
 Employee volunteer programmes;

 Corporate involvement in community
education, employment and homelessness
programmes;
 Product safety and quality.
3. Environmental benefits:
 Greater material recyclability;
 Better product durability and functionality;
 Greater use of renewable resources;
 Integration of environmental management
tools into business plans, including life-cycle
assessment and costing, environmental management
standards, and eco-labelling.
Nevertheless, many companies continue to overlook
CSR in the supply chain - for example by importing and
retailing timber that has been illegally harvested.
While governments can impose embargos and penalties on
offending companies, the organizations themselves can
make a commitment to sustainability by being more
discerning in their choice of suppliers.

The concept of corporate social responsibility is
now firmly rooted on the global business agenda. But
in order to move from theory to concrete action, many
obstacles need to be overcome.
A key challenge facing business is the need for
more reliable indicators of progress in the field of
CSR, along with the dissemination of CSR strategies.
Transparency and dialogue can help to make a business
appear more trustworthy, and push up the standards of
other organizations at the same time.
The Global Reporting Initiative is an
international, multi-stakeholder effort to create a
common framework for voluntary reporting of the
economic, environmental, and social impact of
organization-level activity. Its mission is to improve
the comparability and credibility of sustainability
reporting worldwide.
There is increasing recognition of the importance
of public-private partnerships in CSR. Private
enterprise is beginning to reach out to other members
of civil society such as non-governmental

organizations, the United Nations, and national and
regional governments.
(https://www.iisd.org/business/issues/sr.aspx)
3. Three Dimensional Aspects of Corporate Social
Responsibility
The purpose of corporate social responsibility
(CSR) is to make corporate business activity and
corporate culture sustainable in three aspects:
 Economic aspects
 Social aspects.
 Environmental and Ecological aspects.
Economic aspects of CSR
The economic aspects of CSR consist of
understanding the economic impacts of the company’s
operations. Economic issues have long been overlooked
in the discussion on corporate social responsibility.
For many years, the aspect has been widely assumed to
be well managed. However, it is actually the least
understood by many of those shaping the corporate and

public policy agendas, and underrepresented the
corporate responsibility agenda.
The economic aspects of CSR is often mistakenly
considered to be synonymous with financial issues,
which is why it has been assumed easier to implement
than the other two pillars of the temple. However, the
economic responsibility is not simply a matter of
companies being financially accountable, recording
employment figures and debts in their latest corporate
responsibility report. The economic dimension of the
sustainability agenda should rather consider the
direct and indirect economic impacts that the
organization’s operations have on the surrounding
community and on the company’s stakeholders. That is
what makes up corporate economic responsibility.
a) The Multiplier Effect
The economic performance of a company has direct
and indirect impacts on all of its stakeholders –
including its employees, local governments, non-profit
organizations, customers, suppliers, and the

communities in which the companies operates. For
example: a good economic performance makes it possible
to develop operations for the long term and to invest
in development and the well-being of employees. The
employees of the company get good salaries, from which
they purchase goods and services as well as pay taxes.
These activities fuel the local service industry,
government programs and the community activities. This
multiplier effect becomes all the more important if
the company is one of the largest employers in the
communities.
b) Contribution through taxes
Companies are major contributors to the well-
being of the area surrounding their operations, for
example through the local tax base. Therefore, the
question arises: is it responsible for a business to
see corporate taxes purely as to cost be avoided,
rather than part of their social contract with
society? Taxes have a significant impact on the
creation and distribution of wealth: tax avoidance,

though perfectly legal, deprives the community in the
area of the company’s operation of well-being.
c) Avoiding Actions that Damage Trust
A company’s license to operate depends upon the
trust and support of the local communities where it
operates. The shift in power from the public the
private sector emphasizes the importance of this trust
– and the obligations and responsibilities that come
with it. Some company activities are potentially very
destructive to the trust earned from the community or
otherwise cannot be regarded as economically
responsible. These should be avoided or at least
carefully considered. Example of such harmful company
behavior include: bribery and corruption, tax
avoidance: and concentration of rewards and incentives
of the company’s performance to few individuals only
instead of fairer distribution among the personnel.
The company should also stop to consider the economic
effects of changes in locations and/or operations to
the community.

Social Aspects of CSR
Social responsibility is the newest of the three
dimensions of corporate social responsibility and it
is getting more attention than it has previously had.
Many organizations are becoming increasingly active in
addressing social concerns social responsibility means
being accountable for the social effects the company
has on people - even indirectly. This includes the
people within the company, in the supply chain of the
company, in the community the company is in and as
customers of the company which means the whole lot of
stakeholder. It refers to the management’s obligation
to make choices and take actions that will contribute
to the well fare and interests of society as well as
those of the organization. The following aspects have
been found to be key the social aspects of CSR for an
organization:
a) Responsibility towards Customers
The idea of treating customers with respect and
attention is not new to business: often being
responsible to customers has a direct positive effect

on the company’s profits. There are, however, broader
social responsibilities including providing good value
for money. These responsibilities may include such
issues as the safety and durability of products or
services; standard or after sales service; prompt and
courteous attention to queries and complaints;
adequate supply of products or services; fair
standards of advertising and trading; and full and
unambiguous information to potential customers.
b) Responsibility towards Employees
Businesses are major contributors to the
employment generation of the community. However,
social responsibility to employees extends beyond
terms and conditions of the formal contract of
employment. Companies need to come up with wider
expectations that today’s employees have for the
quality of their working life. Such expectations
include taking care of the personnel’s welfare and
safety at work and upholding their skills and
motivation for the work. Beyond these expectations, a
socially responsible company secures a just treatment

and equal opportunities for all its employees,
regardless of gender, age, race, or religion.
c) Responsibility towards the Community
Companies depend on the health, stability, and
prosperity of the communities in which they operate.
Often majority of the company’s employees and
customers come from the surroundings area – especially
so for SME’s. The reputation of a company at it s
location, its image as an employer and producer, but
also as an actor in the local scene, certainly
influences its competitiveness. Many companies become
involved in community causes, for example by providing
additional vocational training places, recruiting
socially excluded people, sponsoring local sports and
cultural events, and through partnerships with
communities or donations to charitable activities.
Environmental and Ecological aspects of CSR
Environmental concern and sustainable development
is a key pillar of the corporate social
responsibility. Environmental and ecological issues

have been an important topic of discussion for the
past thirty years in the business world – the longest
time of the three dimensions corporate social
responsibility. The knowledge and issues within the
dimensions have progressed across a landscape of
changing business realities. Environmental aspects put
in place in the 1970s with the first real
understanding of the environmental impacts of
business. Now, in the 21st century, we are faced with
new challenges.
a) Environmental Impact
Corporate activity may have many types of effects
on the environment. Usually environmental impact
refers to the negative effects occurring in the
surrounding natural environmental due to business
operations. Such impacts may include: overuse of
natural, non-renewable resources of energy, pollution
wastage, degeneration of biodiversity, climate change,
deforestation etc. Since many business – related
environmental problem transcend national boundaries,
most companies are thus actors in global environment.

To obey CSR in case of environmental aspects
corporations can take the following steps:
Measuring Environmental Impact: Environmental
impacts can be measured in several ways through
environmentally extended input-output tables, material
input per service unit (MIPS) calculations, ecological
footprint and life cycle assessment, to name a few.
Ecological footprint measures the amount of nature’s
resources consumed in a given year, and compares it to
the resources available in the world. Life cycle
assessment (LCA or eco-balance) is used to assess the
environmental performance of a product from raw
materials in the beginning of the production process
all the way to disposal at the end of use. The MIPS
value is calculated by dividing the amount of material
the product or service causes to move – e.g. the
amount of earth moved in mining , not just the metal
used – during its entire life – span by the amount of
benefits and value its brings.

Environmental Management: To truly commit to its
environmental responsibilities a company should change
its traditional modes operation towards a more
environmentally oriented one. The environmentally more
responsible perspective could include such issues as
an emphasis on increased resource productivity,
cleaner production and active dialogue with the
company’s stakeholders. Many businesses have found
that establishing an environmental management system
is the best basis for good environmental performance.
Quality, health and safety issues can also be
integrated into the same management system.
b) The Win-Win of Environmental Responsibility
Several individual companies have found that
improving environmental performance may also have
beneficial effects on the company itself. Using less
material and streamlining processes to create less
waste may lower the costs of operation significantly.
Moreover, the close review of operations, which is
needed to improve the environmental performance, may
reveal other improvement points, such as risk and

material loss. A responsible public image may also
attract more customers. These kinds of improvements as
well as the investments behind them are often referred
to as win-win – good for both the environment and
profitability of the company. The principle of win-win
situations has been established for a number of years
and most recently recognized in the commission’s 6th
Environmental Action program. The program explains,
how the European Union and member State governments
can fulfill their role in helping business to identify
market opportunities and undertake win-win
investments, the action program also set out a number
of other measures aimed at business: establishment of
a compliance assistance program to help business
understand the environmental requirements of the
European Community; development of national, but
harmonized, company environmental performance reward
schemes that identify and reward good performers and
encourage voluntary commitments and agreements.
(http://www.kantakji.com/media/3450/z111.pdf)

4. Problems and Challenges encountered in the
Implementation of Corporate Social Responsibility
Corporate responsibility programs can help
businesses entice customers, attract and retain
talent, assure investors, reduce operating costs,
improve employee morale and enhance a company's
reputation. However, business owners should understand
the benefits and limitations of corporate
responsibility programs in order to choose an
initiative that benefits the community and the
company.
 Resource Investment
Convincing shareholders or other financial decision
makers to allocate resources to a program designed to
benefit something other than the company's bottom line
can be the first obstacle a small business owner must
overcome. To sway reluctant company leaders or
employees, a small business owner can explain that
customer buying decisions are influenced by company
behavior. For example, a 2009 research study conducted

by the Richard Ivey School of Business found that
consumers expect steep discounts from companies with
questionable production policies. In addition,
corporate responsibility programs can lower costs by
reducing waste. In an post written for the Center for
Corporate Citizenship at the Boston College Carroll
School of Management, Bob Langert, McDonald's
corporate vice president for social responsibility,
explained how corporate responsibility helped
McDonald's use less water and energy and reduce waste.
 Company Integration
To be successful, corporate responsibility
programs must be embraced and supported by top
management and woven into company culture and
operations. Stakeholders will soon become skeptical of
one-time initiatives or programs that come and go.
Timing also can be a problem. Corporate responsibility
programs introduced to sway public opinion immediately
after a company crisis can do more reputation damage

if they are perceived by customers and stakeholders as
insincere.
 Communication
Small businesses owners should not assume that
customers and community members know about the
company's investment in socially responsible programs.
They should not only explain the company's actions but
how these actions are helping improve the community,
Langert explains. Including a description of company
initiatives in an annual report or taking pictures of
an employee volunteer effort and posting to a
company's website are strategies for communicating a
company's corporate responsibility efforts.
 Identifying Benefits
The business benefits of corporate
responsibility programs are not always immediately
tangible. For example, while it's difficult to link
investments in corporate responsibility programs to
increased profits, there is evidence that these
programs can protect the reputation of an

organization during times of company crisis, noted
Freek Vermeulen, associate professor at London
Business School writing for the Harvard Business
Review Blog Network. Other benefits include increased
brand and customer loyalty, according to the
International Institute for Sustainable Development.
(http://smallbusiness.chron.com/problems-businesses-
face-social-responsibility-25692.html)
Conceptual Framework of the Study
A conceptual framework is used to outline possible
courses of action or to present a preferred approach to an
idea or thought. The interconnection of this block
completes the framework for certain expected outcomes.
For this study, the researchers came up with a
conceptual framework, which can further affirm the findings
of the study. Through this conceptual framework, the
researchers believe that the Corporate Social
Responsibility of Photo would be more understood and be
more evaluated. The framework follows the diagram of input,
process, and output.

Research Paradigm
INPUT PROCESS OUTPUT

 Profile of the In-depth Ascertained
Participants. analysis on perception in
 Profile of the
the Corporate the Corporate
Business.
 Extent on the
Social Respon- Social Respon-
implementation sibility of sibility of
of Corporate Photo Studios Photo Studios
Social in Tuguegarao in Tuguegarao
Responsibility
in the different
City, Cagayan. City, Cagayan.
aspects.
 Challenges and
problems
encountered by
the participants
in the
implementation
of Corporate
Social
Responsibility.
FEEDBACK
The paradigm show how the researchers were guided in
conducting the study. The framework shows the input-
process-output model.

The input includes the Profile of the Participants,
Profile of the Business, extent on the implementation of
Corporate Social Responsibility in the different aspects
and lastly, the challenges and problems encountered by the
participants in the implementation of Corporate Social
Responsibility.
The process phase is an in-depth analysis and the
assessment of the Corporate Social Responsibility of Photo
Studios in Tuguegarao City, Cagayan.
The output phase is the determined Corporate Social
Responsibility of Photo Studios in Tuguegarao City,
Cagayan.
Statement of the Problem
This study aims to determine the Corporate Social
Responsibility (CSR) of the different Photo Studios in
Tuguegarao City, Cagayan.
Specifically, it will seek to answer the following
questions:
1. What is the profile of the participants in terms of:
1.1. age;

1.2. sex;
1.3. highest educational attainment; and
1.4. civil status?
2. What is the profile of the business in terms of:
2.1. length of operation;
2.2. allotted annual budget for CSR?
3. What is the extent of implementation on CSR in the
following aspects:
3.1. economic aspect;
3.2. environmental aspect, and
3.3. social aspect?
4. Is there a significant difference in the participants’
extent of implementation on CSR of the above mentioned
variables when grouped according to profile variables?
5. What are the challenges/problems encountered by the
participants in the implementation of CSR?

Significance of the Study
The findings of the study will be beneficial to the
following:
PHOTO STUDIO OWNERS AND MANAGERS. The study will help
the owners and managers of Photo Studios on how to manage a
business. It can help them know their Corporate Social
Responsibilty which can lead into success.
ACCOUNTANCY AND BUSINESS MANAGEMENT STUDENTS. The
study will help the students know the basic concepts and
the Corporate Social Responsibility of a business so that
they are equipped with knowledge on how they manage a
successful business.
RESEARCHERS. The conduct of the study will be
beneficial to the researchers in providing them knowledge
about the Corporate Social Responsibility of a business.
FUTURE RESEARCHERS. The study can help the future
researchers in providing them information about the
Corporate Social Responsibility of a business and basic
concepts in running a business.

Scope and Limitation of the Study
This study is limited to determine the Corporate
Social Responsibility of the different Photo Studios in
Tuguegarao City, Cagayan.
The participants of the study were the owners,
managers and the employees of the different Photo Studios
in Tuguegarao City Cagayan. The participants were requested
to answer the given questionnaire for the researchers to
gain the data that have been analyzed to derive with
appropriate conclusions and relevant recommendations.
Definition of Terms
For clearer understanding of the terms used in this
study, the following terms were defined:
Business. An organization or enterprising entity
engaged in commercial and industrial activities.
Corporate. Corporate means relating to a corporation,
especially a large company or group.
Corporate Social Responsibility. Corporate social
responsibility (CSR) is a business approach that
contributes to sustainable development by delivering

economic, social and environmental benefits for all
stakeholders.
Daguerreotype. An old type of photograph that was
made on a piece of silver or a piece of copper covered in
silver.
Entrepreneur. A person who starts a business and is
willing to risk loss in order to make money.
Jeopardize. To expose to danger or risk.
Photo Studios. Photo Studios are the workplace where
a customer can develop, duplicate and print any forms of
Photographs.
Photography. The art or practice of taking and
processing photographs.
Profit. A financial gain, especially the difference
between the amount earned and the amount spent in buying,
operating, or producing something.
Stakeholder. A person entrusted with the stakes of
bettors.

Chapter 2
METHODS
The chapter presents the methodology and procedures
used in the present study. It contains the research design,
the respondent of the study, instrumentation, data
gathering procedures and data analysis.
Research Design
The Descriptive Survey Research Design was used in
the study to determine the Corporate Social Responsibility
of Photo Studios in Tuguegarao City, Cagayan.
Participants of the Study
The participants of the study were the owners and
employees of the different Photo Studios located in the
different towns of Cagayan.
Instrumentation
The primary tool used in gathering data was a self-made
questionnaire that consists of the following parts:
I. Profile of the participants in terms of:
a. Age;
b. Sex;

c. Educational attainment; and
d. Civil status.
II. Profile of the business in terms of:
a. Length of operation; and
b. Allotted annual budget for CSR.
III. Participants’ CSR practices in terms of:
a. Economic aspect;
b. Environmental aspect; and
c. Social aspect.
IV. Participants’ problems in implementing CSR.
Data Gathering Procedure
A letter of permission was given to the owners of the
different Photo Studios in Tuguegarao City, Cagayan to
seek their approval before the conduct of the study and
for the distribution of the questionnaire to the
participants.
The researchers personally distributed the
questionnaire to the participants to ensure more reliable
and valid response. After the participants answered the
questionnaires, the researchers gathered all the data and

tallied it. After tallying, the researchers forwarded it to
the researchers’ adviser who will compute for the results
of the questionnaire.
Data Analysis
The data obtained through the questionnaires were
interpreted and analyzed using the statistical tool
described below:
1. Frequency Count and Percentage Distribution. This was
used to determine the profile of the participants.
2. Weighted Mean. This was used to determine the
participants’ CSR practices in terms of:
a. Economic aspect;
b. Environmental aspect;
c. Social aspect.
To analyze further the value of the weighted mean the
following scale was used:
Scale Qualitative Description

5 Very Great Extent
4 Great Extent
3 Moderate Extent
2 Little Extent
1 Very Little Extent

3. Frequency and Rank Distribution. This was used to
determine the participants’ problems and challenges in
implementing CSR.
4. Analysis of Variance (ANOVA). This was used to determine
if there’s a significant difference of the participants’
level of perception on the implementation of CSR when
grouped according to profile variables.

Chapter 3
RESULTS AND DISCUSSIONS
This chapter presents the analysis and interpretation
of data gathered in tabular and narrative forms. The data
gathered were organized through tables and treated with the
corresponding statistical tools necessary.
The following tables below present the frequency
counts and percentage distribution of the participants’
profile and their views on the different aspects of the
study.
1. Profile of the Participants
1.1 Age
Table 1. Frequency and Percentage Distribution of the
Participants when Grouped According to Age:
Age Frequency Percentage

Below 30 years old 14 82.40%
31 - 40 years old 1 5.90%
41 - 50 years old 2 11.80%
TOTAL: 17 100.0%
Table 1 presents the frequency count and percentage
distribution of the participants when grouped according to

age. It shows that 82.40% of the participants are ages 30
years old and below, 11.80% of the participants are ages
41-50 years old and 5.90% of the participants are ages 31-
40 years old. The data implies that majority of the
participants are ages 30 years old and below.
1.2 Sex
Participants when Grouped According to Sex:
Sex Frequency Percentage

Female 7 41.20%
Male 10 58.80%
TOTAL: 17 100%
sex. It shows that 58.80% of the participants are male
while 41.20% of the participants are female. The data
implies that majority of the participants are male.
1.3 Educational Attainment
Participants when Grouped According to Educational
Attainment:

Educational Frequency Percentage

Attainment
College 5 29.40%
Undergraduate
College Graduate 12 70.60%
TOTAL: 17 100%
educational attainment. It shows that 70.60% of the
participants are college graduate and 29.40% of the
participants are college undergraduate. The data implies
that majority of the participants are college graduate.
1.4 Civil Status
Participants when Grouped According to Civil Status:
Civil Status Frequency Percentage

Single 12 70.60%
Married 5 29.40%
TOTAL: 17 100%
civil status. It shows that 70.60% of the participants are

single and 29.40% of the participants are married. The data
implies that majority of the participants are single.
2. Profile of the Business
2.1 Length of Operation
Respondents when Grouped According to Length of Operation:
Length of Operation Frequency Percentage

Below 5 years 7 41.20%
5 – 10 years 2 11.80%
Above 10 years 8 47.10%
TOTAL: 17 100%
distribution of the respondents when grouped according to
length of operation. It shows that 47.10% of the
participants’ lengths of operation are above 10 years,
41.20% of the participants’ lengths of operation are below
5 years, and 11.80% of the participants’ lengths of
operation are 5-10 years. The data implies that most of the
participants’ length of operation is above 10 years.

2.2 Allotted annual budget for CSR
Respondents when grouped according to the Allotted Annual
Budget for CSR:
Allotted Annual Frequency Percentage

Budget
Below 10,000 12 70.60%
10,000 – 20,000 3 17.60%
Above 20, 000 2 11.80%
TOTAL: 17 100%
distribution of the respondents when grouped according to
the allotted annual budget for CSR. It shows that 70.60% of
the participants’ allotted annual budget is below 10,000,
17.60% of the participants’ allotted annual budget is
10,000-20,000 and 11.80% of the participants’ allotted
annual budget is above 20,000. The data implies that
majority of the participants’ allotted annual budget is
below 10,000

3. Participants’ CSR Practices
3.1 Economic Aspect
Table 7. Weighted Mean and Qualitative Description of the
Participants’ CSR Practices in terms of Economic
Aspect:
Items Weighted Qualitative

Mean Description
1. Our firm gives incentives to 3.88 Great
the employees. Extent
2. Our firm gives affordable 4 Great
prices in all services in the Extent
shop.
3. Our firm gives packages and 4.12 Great
discounts to the services. Extent
4. Our firm gives excellent 3.94 Great
quality services to the Extent
customers
5. Our firm displays donation 2.59 Little
boxes that are to be given to a Extent
chosen set of individuals.
Category Mean: 3.71 Great
Extent
The table above reveals that the participants’
implemented item 5 “ Our firm displays donation boxes that
are to be given to a chosen set of individuals” to a little
extent with the lowest mean of 2.59. However, the
participants implemented item 3 “ Our firm gives packages
and discounts to the services” with the highest mean of

4.12. Generally, the participants implemented economic
aspect to a great extent with an overall mean of 3.71.
3.2 Environmental Aspect
Participants’ CSR Practices in terms of Environmental
Aspect:

Mean Description
1. Our firm makes use of 3.53 Great
recyclable and eco-friendly Extent
materials as part of the
products’ packaging.
2. Our firm gives the 3.59 Great
environmental policy with Extent
employees.
3. Sorting and proper 3.76 Great
utilization of wastes. Extent
4. Providing environmental 3.29 Moderate
training for the employees. Extent
5. Our firm avoids excess 4.06 Great
packaging of products. Extent
6. Our firm tends to minimize 4.12 Great
its electrical consumption. Extent
7. Our firm ensures employee 3.76 Great
safety in terms of handling Extent
hazardous substances.
8. Our firm encourages employees 3.88 Great
to use public transport to Extent
lessen vehicle emission that
damages the environment.
Category Mean: 3.75 Great
Extent

implemented item 4 “Providing environmental training for
the employees” to a moderate extent with the lowest mean of
3.29. However, the participants implemented item 6 “Our
firm tends to minimize its electrical consumption” to a
great extent with the highest mean of 4.12. Generally, the
participants implemented economic aspect to a great extent
with an overall mean of 3.75.

3.3 Social Aspect
Participants’ CSR Practices in terms of Social Aspect

Mean Description
1. Our firm gives donations 2.94 Moderate
(cash) to various barangays Extent
affected by natural disaster.
2. Our firm gives donations 2.88 Moderate

(clothes, food, medical Extent
supplies, etc.) to various
barangays affected by natural
disaster.
3. Our firm strongly encourages 3.18 Moderate

its employees to cooperate in Extent
helping the victims of
calamities.
4. Our firm conducts training 3.12 Moderate

programs to enhance the skills Extent
of our employees.
5. Our firm makes sure that its 3.71 Great

policies are for its employees’ Extent
best interests.
6. Our firm not only caters to 3.94 Great

every customers’ needs, but also Extent
to every employee as well.
7. Our firm conducts feeding 2.82 Moderate
programs. Extent
8.Our firm launches recreational 2.76 Moderate
activities for health and Extent
wellness of a particular group.

9. Our firm exerts effort in 2.47 Little

spreading awareness to the Extent
public regarding the fund-
raising projects.
Category Mean: 3.09 Moderate
Extent
implemented item 9 “Our firm exerts effort in spreading
awareness to the public regarding the fund-raising
projects” to a little extent with the lowest mean of 2.47.
However, the participants implemented item 6 “Our firm not
only caters to every customers’ needs, but also to every
employee as well” to a great extent with the highest mean
of 3.94. Generally, the participants implemented economic
aspect to a moderate extent with an overall mean of 3.09.

4. Significant difference in the participants’ extent of
implementation on CSR when grouped according to profile
variables.
4.1 Age
Table 10. Analysis of Variance on the Significant
Difference of the participants’ extent of implementation of
CSR when grouped according to Age:
Variable Age Mean F- Probabi Decision

ratio lity at .05
Value level
below 30
years old 3.8286
Economic 31 – 40 Accept
3.2000 .795 .471
Aspect years old HO
41 - 50
years old 3.1000
below 30
years old 3.8393
Environ- 31 – 40
mental years old 3.1250 .702 .512 Accept
Aspect HO
41 - 50
years old 3.4375

below 30
years old 3.1111
Social 31 – 40 Accept
Aspect years old 2.4444 .724 .502 HO
41 - 50
years old 3.2778
Table 10 reveals that there is no significant
difference on the participants’ extent of implementation of
CSR when grouped according to age. These are supported by
the probability values of .471, .512 and .502 respectively,
which are all greater than .05 level of significance. Thus,
the null hypothesis is accepted.
4.2 Sex
Difference of the participants’ extent on the
implementation of CSR when grouped according to Sex:
Variable Gender Mean F- Probability Decision

ratio Value at .05
level
Economic Female 3.7714 Accept
Aspect .065 .802 HO
Male 3.6600
Environmental Female 3.5000 1.614 .223 Accept

Aspect Male HO
3.9250
Social Aspect Female 3.1111 Accept
.013 .911 HO
Male 3.0778
Table 11 reveals that there are no significant
differences on the participants’ extent on the
implementation of CSR when grouped according to Sex. These
are supported by the probability values of .802, .223 and
.911 respectively, which are all greater than .05 level of
significance. Thus, the null hypothesis is accepted.
implementation of CSR when grouped according to Educational
Attainment:
Variable Educational Mean F- Probab Decision

Attainment ratio ility at .05
Value level
College
Economic Undergraduate 4.0000
Accept
Aspect .824 .378 HO
College
Graduate 3.5833
Accept
.737 .404 HO
Environ- College 3.5250

mental Undergraduate
Aspect College
3.8438
Graduate
College 2.8222
Social Undergraduate Accept
Aspect 1.621 .222 HO
College 3.2037
Graduate
difference on the participants’ extent on the
implementation of CSR when grouped according to Educational
Attainment. These are supported by the probability values
of .378, .404 and .222 respectively, which are all greater
than .05 level of significance. Thus, the null hypothesis
is accepted.
4.4 Civil Status
Difference on the participants’ extent on the
implementation of CSR when grouped according to Civil
Status:
Variable Civil Mean F- Probability Decision

Status ratio Value at .05

level
Economic Single 3.8167 Accept
Aspect .667 .427 HO
Married 3.4400
Environmental Single 3.8333 .576 .459 Accept
Aspect Married HO
3.5500
Social Aspect Single 3.0741
Accept
Married 3.1333 .035 .853 HO
Table 13 reveals that there are no significant
implementation of CSR when grouped according to Civil
Status. These are supported by the probability values of
.427, .459 and .853 which are all greater than .05 level of
implementation of CSR when grouped according to Length of
Operation:

Variable Length of Mean F- Probabili Decision at

Operation ratio ty Value .05 level
Below 5 3.3143
years
5 – 10
years 3.6000 1.59
Economic .237 Accept HO
Aspect 7
Above 10
years 4.0750
Below 5
years 3.8393
Environ- 5 – 10
mental years 3.8125 .125 .884 Accept HO
Aspect
Above 10
years 3.6563
Below 5
years 3.1429
Social 5 – 10
Aspect years 2.6667 Accept HO
.590 .567
Above 10
years 3.1528

implementation of CSR when grouped according to Length of
Operation. These are supported by the probability values of
.237,.844 and .567 which are all greater than .05 level of
4.6 Allotted Annual Budget for CSR
implementation of CSR when grouped according to the
Allotted Annual Budget for CSR:
Variable Allotted Mean F-ratio Probabi Decision

Annual lity at .05
Budget Value level
Economic Below 3. 2833
Aspect 10,000
10,000 – 4.6000 Reject
20,000 11.824 .001 HO
Above 4.9000
20,000
Environmental Below 3.5833
Aspect 10,000
10,000 – 3.7500 Accept
20,000 3.068 .079 HO
Above 4.7500
20,000
Social Aspect Below 3.0278 Accept
10,000 .924 .420 HO

10,000 – 3.0000
20,000
Above 3.6111
20,000
difference on the participants’ extent of implementation of
environmental and social aspect when grouped according to
Allotted Annual Budget. These are supported by the
probability values of .079 and .420 which are greater than
.05 level of significance. Thus, the null hypothesis is
accepted. However, there is a significant difference on the
participants’ extent of implementation of economic aspect
when grouped according to Allotted Annual Budget. This is
supported by the probability value of .001 which is less
than .05 level of significance. Thus, the null hypothesis
is rejected.
5. Participants’ Problems in implementing CSR
5.1 Problems encountered
Table 10. Frequency and Rank Distribution of the Problem in
Participants’ Problems in implementing CSR:

Problems Frequency Rank

1. Our firm lacks fund for the 6 2nd
effective implementation of
Corporate Social Responsibility
in our projects and practices.
2. Our firm lacks cooperation
among members in its movement to 8 1st
incorporate Corporate Social
Responsibility in its every
endeavor.
3. Our firm lacks time in the
preparation of its Corporate 3 4th
Social Responsibility-based
projects.
4. Our firm lacks support from
government institutions as it 5 3rd
develops its Corporate Social
Responsibility-based projects.
The table above reveals that the first three (3)
problems encountered by the participants in implementing
CSR are the lack of cooperation among members in its
movement to incorporate Corporate Social Responsibility in
its every endeavor (8), lack of fund for the effective
implementation of Corporate Social Responsibility in
projects and practices (6), and lack of support from
government institutions as it develops its Corporate Social
Responsibility-based projects (5).

CHAPTER 4
SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS
This chapter presents the summary of findings,
conclusions and recommendations that were drawn from the
results of the data gathered from the participants.
Summary of Findings
Based on the results of the data gathered, the
following findings were derived:
1. Profile of the Respondents
1.1 Age
Majority of the participants are ages 30 years
old and below.
1.2 Sex
Majority of the participants are male.
1.3 Highest Educational Attainment
Majority of the participants are college
graduate.
1.4 Civil Status
Majority of the participants are single.

Majority of the participants’ length of service
is above 10 years.
Majority of the participants’ allotted annual
budget is below 10,000.
2. Participants’ CSR Practices
2.1 Economic Aspect
The participants’ implemented economic aspect to
a “GREAT EXTENT” with an overall mean 3.71.
2.2 Environmental Aspect
The participants’ implemented environmental
aspect to “GREAT EXTENT” with an overall mean of
3.75.
2.3 Social Aspect
The participants’ implemented social aspect to
“MODERATE EXTENT” with an overall mean of 3.09.

3. Significant Difference on the participants’ extent of
implementation on CSR when grouped according to
profile variables.
3.1 Age
There is no significant difference on the
participants’ extent of implementation on CSR in
terms of economic, environmental, and social
aspects when grouped according to age.
3.2 Sex
aspects when grouped according to sex.
aspects when grouped according to Educational
attainment.

3.4 Civil Status
aspects when grouped according to Civil Status.
3.4 Length of Service
aspects when grouped according to length of
operation.
terms of environmental and social aspect when
grouped according to the allotted annual budget
for CSR. However, there is a significant
difference in the participants’ extent of
implementation on CSR in terms of Economic Aspect
when grouped according to the allotted annual
budget for CSR.

4. Problems in implementing CSR
The 3 major problems that the respondents encountered
were;
1. Lack of cooperation among members in its
movement to incorporate CSR in its every
endeavor.
2. Lack of fund for the effective implementation
of CSR in projects and practices.
3. Lack of support from government institutions
as it develops its CSR based projects.
Conclusions
The following are the conclusions derived from the
Results of the study:
1. That the participants’ have conformed to the standard
of law to incorporate CSR in business.
2. That majority of Photo Studios in Tuguegarao City,
Cagayan are implementing CSR Practices in their
business.
3. That the participants also encounter problems
including the lack of cooperation, lack of fund and

lack of support from government institutions as it
implement CSR projects and practices.

4.
Recommendations
In the light of the findings and conclusions drawn,
the following recommendations and suggestions are strongly
recommended:
1. Members and staffs of Photo Studios may create
movements to incorporate CSR in its every endeavor.
2. Photo Studios may increase their fund for the
implementation of CSR in projects and practices.
3. Photo Studios may approach government institutions to
gain support as it develops its CSR based projects.
4. Photo Studios may display donation boxes in front
of their stores for the implementation of CSR.
5. Photo Studio owners may provide environmental
training for the members and staffs.
6. Photo Studios may exert effort in spreading
awareness to the public regarding the fund-raising
projects.

7. Photo Studios may continually give packages and
discounts to the services.
8. Photo Studios may continually tend to minimize its
electrical consumption.
9. Photo Studios may continually cater not only to
every customer’s needs, but also to every employee
as well.

References:
 http://virtualphotographystudio.com/2008/04/photograph
y-focus-your-energy/
 http://www.joyofmarketing.com/blog/5-must-ask-
questions-open-photography-studio/
 http://photographyspark.com/how-to-start-a-
photography-business/
 http://digitaleducation.net/epa-web/visual-
artsftphotography/
 (http://photojournalism101.blogspot.com/2014/02/brief-
history-of-photography-in.html)
 (https://en.wikipedia.org/wiki/Photography_in_the_Philip
pines)
 (https://www.plagiarismtoday.com/2013/01/16/the-
challenge-faced-by-photographers/)
 (http://www.steves-digicams.com/knowledge-
center/howtos/becoming-a-professional
photographer/photo-studio-business-pros-and-cons.html)
 (http://www.fool.com/investing/general/2014/03/24/how-
kodak-is-recovering-from-bankruptcy.aspx)

St. Paul University Philippines: Title

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

St. Paul University Philippines: Title

Uploaded by

Copyright:

Available Formats

St.

Paul University Philippines

Chapter 1 THE PROBLEM AND REVIEW OF RELATED LITERATURE

Related Literature and Studies………………………………… 3

Statement of the Problem………………………………………………… 28

Significance of the Study……………………………………………… 29

Scope and Limitation…………………………………………………………… 30

Chapter 2 METHODS AND PROCEDURES

Participants of the Study ……………………………………………… 33

Data Gathering Procedure………………………………………………… 34

Chapter 3 RESULTS AND DISCUSSION

Senior High School-Accountancy and Business Management

Profile Variables of the Participants ……………… 37

Participants’ Food Preparation and Handling

Significant Difference on the Participants’

Problems Encountered, Comments, Recommendation

Chapter 4 SUMMARY OF FINDINGS, CONCLUSION AND

Senior High School-Accountancy and Business Management

CORPORATE SOCIAL RESPONSIBILITY OF THE DIFFERENT

A Thesis Presented to the Faculty of the

In Partial Fulfillment of the Requirements for

Allen Mae Lim

Senior High School-Accountancy and Business Management

THE PROBLEM AND REVIEW OF RELATED LITERATURE

Why do businesses exist? Primarily the answer may be

to earn profit. But if we go deeper and try to get real

reasons, we certainly come to the conclusion that in a

company a group of people get together so that they are

able to accomplish something collectively that they could

not get separately and they contribute to the society.

A Business is an organization or enterprising entity

engaged in commercial and industrial activities. It is

responsible for the provision of goods or services as

According to Merriam-Webster Dictionary, it is the

activity of making, buying, or selling goods or providing

services in exchange for money.

Every business requires some form of investment and

enough customers in order to make a profit. Businesses can

be privately owned or state owned depending on the interest

Senior High School-Accountancy and Business Management

Businesses cannot exist unless customers exist.

Businesses run as long as the customers are satisfied.

Gaining satisfaction of the customers in the long run

does not end in ensuring quality products and services

itself. Today’s society expects more from a business.

Since businesses can earn profit only if society

consumes its products, society expects that a part of the

profit should be spent for the betterment of the society at

Businesses should operate without jeopardizing the

fate of the future generation. And for that, business needs

to think for the society, environment, economy and

stakeholders of it. Long run relationship with the

stakeholders can ensure long run sustainability of a

business. This is the reason why corporate social

responsibility currently has gained so much importance.

Corporate social responsibility (CSR) is the

continuing commitment by business to behave according to

business ethics and contribute to economic development

Senior High School-Accountancy and Business Management

while improving the quality of the life of the workforce

and their families as well as the local community and

The meaning of CSR is analyzing the interdependent

relationships that exist between corporations and economic