Senior High School

Business Ethics 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

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Published by the Department of Education

Secretary: Leonor Magtolis Briones, PhD
Undersecretary: Diosdado M. San Antonio, PhD
Assistant Secretary: Alma Ruby C. Torio, PhD

Development Team of the Module

Author: Jessie Cris N. Abrogueña
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 SENIOR HIGH SCHOOL

Business Ethics and

Social Responsibility
Quarter 4 – Module 3
The Business Responsibilities
and Accountabilities

This instructional material is collaboratively developed and reviewed

by educators from public and private schools, colleges, and/or universities.
We encourage teachers and other education stakeholders to email their
feedback, comments, and recommendation to the Department of Education
at action@deped.gov.ph

We value your feedback and recommendations.

Department of Education • Republic of the Philippines

 Table of Contents

Introduction ------------------------------------------------------------------------------------------ 2

Pre-test ------------------------------------------------------------------------------------------------ 4

Lesson 1 ---------------------------------------------------------------------------------------------- 6

Lesson 2 ---------------------------------------------------------------------------------------------- 16

Lesson 3 ---------------------------------------------------------------------------------------------- 25

Assessment ------------------------------------------------------------------------------------------ 35

Answer Key ------------------------------------------------------------------------------------------ 37

References ------------------------------------------------------------------------------------------- 38
 What I Need To Know

For the Learners

Module three offers lessons that will help the leaners to understand
deeply the social responsibilities and accountabilities of an entrepreneur.
This allows the leaners to develop the needed competencies that they need
to achieve for this quarter. Finally, the development team hopes that
learners will enjoy doing this module.

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.

 Lesson 3.2 – Formulate a morally defensible position on ethical issues in

entrepreneurship like basic fairness, personal customer relations
distribution dilemmas, fraud, unfair competition, unfair communication, none
respect or agreements and environment degradation

 Lesson 3.3 – Describe the different model and frameworks of social

responsibility

 Lesson 3.4 – Formulate a framework of social responsibility that reflects

the practice of sound business

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 GENERAL INSTRUCTIONS
For the learners:
To be guided in achieving the
objectives of this module, do the
following:
1. Read and follow
instructions carefully.
2. Write all your ANSWERS
in your ACTIVITY
NOTEBOOK.
3. Answer the pretest before
going through the lessons.
4. Take note and record
points for clarification.
5. Compare your answers
against the key to answers
found at the end of the
module.
6. Do the activities and fully
understand each lesson.
7. Answer the self-check to
monitor what you learned
in each lesson.
8. Answer the posttest after
you have gone over all the
lessons.
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For the teacher:
To facilitate and ensure the
students’ learning from this
module, you are encouraged to
do the following (you may edit
this part):
1. Clearly communicate
learning competencies
and objectives
2. Motivate through
applications and
connections to real life.
3. Give applications of the
theory
4. Discuss worked-out
examples
5. Give time for hands-on
unguided classroom work
and discovery
6. Use formative assessment
to give feedback
7. Introduce extensions or
generalizations of
concepts
8. Engage in reflection
questions
9. Encourage analysis
through higher order
thinking prompts
10. Provide alternative formats
for student work
11. Remind learners to write
their answers in their
Philosophy Activity
Notebook
 What I Know

Let us check your prior knowledge about this module’s coverage.
Direction: Read each statement below and evaluate which of the choices is being
described by the statement. Write the letter of the correct answer on the space provide
before each item.
Commented [U1]: As I understand to prior knowledge it
means that questions should be either encountered or
learned. It means basic knowledge.

______ 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

______ 2. It is a form of payment from an employer to an employee, which may be

specified in an employment contract.
a. Payment
b. Salary
c. Wage
d. Benefits

______ 3. It is an indirect, non-cash, or cash compensation paid to an employee

above and beyond regular salary or wage.
a. Payment
b. Salary
c. Wage
d. Benefits

______ 4. The entrepreneur’s character should possess the following except;

a. Stay on top of your industry and be ready to adopt changes in
processes and product as they are needed.
b. The Passion to find motivation when you are discouraged, and it will
drive to move forward.
c. It will not take risks of anything where return of products is less.
d. Basic Money Management Skills and Knowledge.

______ 5. A person who is hired by the contracting parties or an individual after an

application and interview process results in his or her selection.
a. Contractors

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 b. Crew
c. Employee
d. Employer

______ 6. It is an authority which employs and pays individual who are in contract
for their labor. It may be an individual person, or it may be a company
representing many people.
a. Contractors
b. Crew
c. Employee
d. Employer

______ 7. It is the process of designing, launching and running a new business,

which is often initially a small business, or as the "capacity and willingness to
develop, organize and manage a business venture along with any of its risks to
make a profit
a. Enterprise
b. Vendors
c. Entrepreneur
d. Small scale business

______ 8. Employers should possess lawful and righteous responsibility towards

employees except;
a. Employers must make sure their employees are not harassed or
discriminated against.
b. Employers must pay their employees the salary and benefits they
agreed to, including vacation, paid holidays and other types of
holidays.
c. Employers must make sure their employees’ working conditions are
safe
d. Employers must maintain balance from profit and employees work
percentage

______ 9. Employees responsibilities towards their employer should;

a. Work on the time where you are able to perform
b. Always ask for equal profit shares
c. Time on task to the detailed work instruction
d. Ask for cash assistance during the pandemic

______ 10. It is an obligation to do on what is right, just and fair actions.

a. Legal Responsibilities
b. Ethical Responsibilities
c. Social Responsibilities
d. None of the above

5
 Lesson The Responsibilities and
1 Accountabilities of Entrepreneurs

Learning Objectives:

At the end of the week, it is expected that the learners must be able to:

1. Identify responsibilities to the business organization he/she belongs to;

2. Explain the importance of these responsibilities and accountabilities.

What’s In

1. What are my accountabilities to my employees?

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2. What are the things do I comply to the government?

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3. What are my responsibilities to my creditors?

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4. How will I deal with my suppliers?

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5. What kind of relationship should I portray to my consumers, clients and the

general public?

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 What’s New

Read analyze the quote and perform the activity below.

“As an entrepreneur, you have a lot of passion and

responsibility. You have to kindle the same passion and
responsibility to your employees” –

Gurudev Sri Sri Shankar

Discuss what you understand about the quote.

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 What Is It?

According to Investopedia there are a lot of responsibilities of an entrepreneur to his

employees. Among of these are the following:

1. Sensible and Attractive Salary – the company should have attractive

compensation packages to attract more potential talents to join the organization
who can be of help in the achievement of the long-term goals of the company.
This can be also a source of motivation for employees to do the job well
assigned to them according to the plans of the organization.

2. Assignment of Right Jobs

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.

3. Provide Security of Employment

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.

4. Provide Best Working Environments

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.

5. Assumption of Welfare Arrangements

Entrepreneurs are also responsible in the welfare of their employees. It is their

accountability to provide financial support during sickness, old age, accidents
and even death. Even at the time of health crisis where there are
unemployment, employers should also provide financial assistance.

6. Humane Behavior towards employees

Employees should be treated compassionately by allowing them to practice

their rights and enjoy being workers of the company. Entrepreneur should
create humane workplace necessary for the workers to do the things that they
are tasked to do.

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 7. Formation of Small Business Relations

Establishment of good relationship with the employees to protect the interests

of everyone. An organization with good industrial relations may have effective
communication lines which is very important in any organization.

8. Participation in Profits and Management

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.

9. Definite Service Surroundings

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.

10. Espouse Incentives Wages Structure

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:

1. Pay Fair Prices of Goods at a reasonable time – Entrepreneurs have the

responsibility to pay for the agreed prices with the suppliers. This helps in the
establishment of good relationship with the suppliers. On the other hand, it is
also the responsibility of the entrepreneurs to pay their creditors at an agreed
term.

2. Inform about Changes in Market – Information on the Changes in the market

should be provided by the entrepreneur to his supplier especially on the
demands of the commodities.

3. Give Guarantee of Minimum Price - The entrepreneurs should give the

assurance of lowest prices to the suppliers so that the certainty of the price will
be sustained.

4. Provide Technical Advice -The entrepreneur has the responsibility to provide

procedural assistance his suppliers for the creation of new and replaced
supplies.

10
 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.

6. Promote Healthy Competition – Any unhealthy and hostile competitions

among suppliers should not be allowed by the entrepreneur. This is one of the
accountabilities of an entrepreneur to his creditors and suppliers.

Finally, entrepreneurs also have responsibilities and accountabilities to their clients.

Customers are the most important factors of the business. Thus, it is only important
that entrepreneurs should take care of them. The following are the responsibilities of
the entrepreneurs to the customers.

1. Determination of Fair Prices – 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.

2. To Render Good and Economic Services – Good customer service is very

important in a business. It is the responsibility of the entrepreneurs to provide
good and cheaper services to the customers.

3. Standardization of Goods – The entrepreneurs should make sure that the

product or the goods bought by the customers are in good condition so that it
will not provide danger to the customers when they use it. Goods and services
should pass the quality standards set by the company as well as the
government.

4. Best and Economic Packing of Products – Packaging is an important

marketing strategy. The goods and services should be packed well to prevent
damage of the product.

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.

6. To Avoid Adulteration, Low Weight and Measurement of Products –

Products should be produced following the specific designs set by the quality
standards of the company. Tarnishing of live-saving goods such as medicines
are harmful to life.

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 What’s More

There are also responsibilities and accountabilities of entrepreneurs to the

government.

1. Compliance of Government Rules – The entrepreneur should be law abiding.

Whatever will be required by the government, the entrepreneur should comply
with it in accordance with the law.

The entrepreneur should comply with the laws concerning attainment of

licenses for a particular business, running of the business, price identification
and even production of goods and services.

2. Payment of Taxes – Any business is taxed by the government. The

entrepreneur should follow the imposition of taxes such as income tax and sales
tax. There should be honest declaration of income so that it will be taxed
accordingly.

3. Not to Seek Political Patronage by Unfair Means – It is the responsibility of

the entrepreneur not to seek for any political support through provision of
unnecessary economic help to any political party or politicians especially during
elections.

4. Work together with Government for Commercial Development

The entrepreneur should cooperate to the government by appropriate

application of existing resources in harmony with the government objectives.
For example, the Philippine government aims to increase employment for
retrenched employees during the health crisis. Therefore, the entrepreneur
should help the government achieve its aims.

What I have Learned?

Write a reflection of these responsibilities and accountabilities of entrepreneurs by

answering the question:

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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
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Commented [U2]: Activity question should be realistic.
Example: Question: Put yourself in a work place either; you
are a crew in a fast food chain, or as employee of a gasoline
station or any work related in a company. What are the
accountability and responsibility of the following during the
Employer pandemic crisis.
Employee vs Employer
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Remember these key points:

Responsibilities of an entrepreneurs to his employees:

 Sensible and attractive salary
 Assignment of right jobs
 Provide security of employment
 Provide best working environments
 Assumption of welfare arrangements
 Humane behavior towards employees
 Formation of small business relation
 Participation in profits management
 Definite service
 Espouse incentives wages structure

Responsibilities of an entrepreneurs to their suppliers and creditors:

 Pay fair prices of goods at a reasonable time
 Inform about changes in marker
 Give guarantee of minimum price
 Provide technical advice
 Inform suppliers of future developments
 Promote healthy competition

Responsibilities and accountabilities of an entrepreneurs to their clients:

 Determination of fair prices
 To render good and economic services
 Standardization of goods
 Best and economic packing of products
 Right and truthful advertisements
 To avoid adulteration, low weight and measurement of products

Responsibilities and accountabilities of an entrepreneurs to the government:

 Compliance of government rule
 Pay of taxes
 Not to seek political patronage by unfair means
 Work together with government of commercial development

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Self-Check!

Great job! You have completed Lesson 1 successfully! Before going to the
next lesson, check the icon that best shows your learning experience.

I have understood the lesson well and I can even teach

what I learned to others.

I have understood the lesson but there are still other things
that I need to review and relearn .

I need to do additional work to be able to master the

lesson. I need help in some tasks.

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.

Additional Activity

After doing the activities:

I noticed
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A question I have is
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I’m not sure

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I realized
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15
 Lesson Major Ethical Issues in
2 Entrepreneurship

What’s In

Learning Objectives:

At the end of the week, it is expected that the learners must be able to;

1. Discuss the major ethical issues in entrepreneurship;

2. Formulate a morally defensible position on ethical issues in
entrepreneurship;

What’s New

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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 2. What do you think is the purpose of moral principles especially in business?

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3. What ethical principle in life that you might use it also as your guiding principle
in your future business?

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What Is It?

The following are the most common ethical issues encountered by Commented [U3]: As a reader. This statement may be
entrepreneurs: misunderstood as challenges or concerns encountered but
not as ethical principles.
Commented [U4]: Below: the following should have the
Favouritism/Partiality resource of the ethical issues found by different authors

Entrepreneurs should not be biased when it comes to hiring employees and in making
decisions in other aspects. You don’t hire a less qualified job candidate because he is
related to you or because he is your favorite. It is not only unethical but you are also
hiring someone who is not best for the position.

17
Copyright Violation

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.

Overworking Your Staff

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.

Tax Accounting and Dishonesty of Expenses

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.

Hiding Blemishes During Fundraising

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.

Merging Personal and Business Accounts

Never merge personal income with business income. Entrepreneurs should be

sensible with their expenses. Proper payroll or paying quarterly taxes should be
observed.

Hiring someone to write fake reviews

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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 What’s More
Activity 2

1. How important are these ethical principles in business?

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2. How do you deal with unfair practices in entrepreneurship?

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3. What is your idea of unfair competition? How essential is the respect of
agreements or contracts?

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 4. Formulate your own ethical principles reagarding customer service as a future
entrepreneur.

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What I have Learned?

Activity 3.
Case Analysis:

Entrepreneur Angel Press is looking for contractors to work on their new

building in preparation for her company’s expansion this 2021. She assigned
her resident engineer Gomer Imar to facilitate the invitation to bid for the project.
There were five bidders sent letters of intention. Two days before the final
evaluation of bids, one of the bidders Willy Loyola gave the engineer five gift
certificates worth P10,000 each. Engineer Imar gladly accepted the gift
certificates.

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?

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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?

22
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?

Remember these key points:

Most common ethical issues encountered by entrepreneurs:

 Favoritism/Partiality
 Copyright Violation
 Overworking Your Staff
 Tax Accounting and Dishonesty of Expenses
 Claiming Income
 Hiding Blemishes During Fundraising
 Merging Personal and Business Accounts
 Hiring someone to write fake reviews

23
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.

I have understood the lesson well and I can even teach

what I learned to others.

I have understood the lesson but there are still other things
that I need to review and relearn.

I need to do additional work to be able to master the

lesson. I need help in some tasks.

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.

Additional Activity

After doing the activities:

I noticed
___________________________________________________

A question I have is
___________________________________________________

I’m not sure

___________________________________________________

I realized
___________________________________________________

24
 Models and Framework of Social
Lesson Responsibility in the Practice of Sound
3 Business
Learning Objectives:

At the end of the week, it is expected that the learners must be able to:

1. Discuss the models and framework of social responsibility; and

2. Formulate a framework of social responsibility that reflects the
responsibility of sound business.

What’s In

Activity 1.

Read and analyze the quotes on social responsibility by famous personalities and write
your comments after every quote.

1. “Successful people have a social responsibility to

make the world a better place and not just take from it.”
- Carrie Underwood

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 2. “Corporate social responsibility is measured in terms of
businesses improving conditions for their employees,
shareholders, communities, and environment. But moral
responsibility goes further, reflecting the need for
corporations to address fundamental ethical issues such
as inclusion, dignity, and equality.” –
Klaus Schwab

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3. “We need business to understand its social responsibility

that the main task and objective for a business is not to
generate extra income and to become rich and transfer the
money abroad, but to look and evaluate what a
businessman has done for the country, for the people, on
whose account he or she has become so rich”. –
Vladimir Putin

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 4. “Business has a responsibility beyond its basic
responsibility to its shareholders; a responsibility to a
broader constituency that includes its key stakeholders:
customers, employee, NGOs, government - the people of
the communities in which it operates." -
Courtney Pratt, Former CEO Toronto Hydro.

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What’s New

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.

1. How do large corporations can help during health crisis?

______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
____________________________________________________________________________

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 2. Suppose you are an entrepreneur. How will you redesign your social
responsibility while the country is experiencing a health crisis?

______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
_________________________________________________________________________

What Is It?

The four Models and Frameworks of Social Responsibility of Kimberly Leonard Commented [U5]: Please acknowledge the authors
(2019) are the following: behind the four models .

1. Economic Model – this model is followed by entrepreneurs on the purpose to

increase the profit of the company. This is otherwise known as the profit-based
social responsibility of the business. A business is an organization that
produces goods and services. In this connection, the society and the
community benefits from it because jobs are created and wealth is collected.

2. Philanthropic Model – The entrepreneur, just like any other individuals, is free
to contribute to social causes in form of philanthropic action. Although
corporations and businesses have no obligations to contribute to social causes,
it may be contributory to its good reputation. Businesses are encouraged to do
charitable works because it does not only help the community but it also helps
the company to have good public relations, tax deductions and good will.

3. Social Web Model (Ethical) - It projects business as a citizen of the society in

which it functions as such. Just like all members of a society business must
obey to the normal ethical duties that every citizen of the community faces. It is
the duty of the corporation to comply with the law of the community.

4. Integrative Model –There is combination of social goals with economic

objectives of the organization. Most of the successful corporations have
recognized that some for-profit organizations also have social goals as a
fundamental part of the organizational strategy.

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 What’s More

Carroll's pyramid model of corporate social responsibility (Carroll, 1991). Commented [U6]: Good example of acknowledging and
recognition of the authors.

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 What I have Learned?

Activity 3
Give your insights on the following:

1. Why do corporations adapt a social responsibility model and framework?

__________________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
____________________________________________________________
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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 __________________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
____________________________________________________________
_______________________________________________________________
____

Remember these key points:

Four Models and Frameworks of Social Responsibility:

 Economic Model
 Philanthropic Model
 Social Web Model (Ethical)
 Integrative Model

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 What I can do?

Activity 4 Commented [U7]: As a reader instruction of this activity 4

Suppose you are going to open an online business just in time for the health
crisis. What are your considerations to new normal condition with its strategy
considering its social responsibility?
is difficult to grasp.
Suggestion:
“Supposedly you are going to open an online business
during the pandemic crisis, what are your consideration you
will create to acknowledge your social responsibility?”
The model of this activity for me is not suited to the level of
modalities we have for now.

Consideration Strategy

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Answer the following:

1. Discuss the proposed framework above and explain its significance to the
practice of sound business.

________________________________________________________
________________________________________________________
________________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
__________________________________________________________
___________________________________________________________
_____________________________________________________________
______________________

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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__________________________________________________________

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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.

I have understood the lesson well and I can even teach

what I learned to others.

I have understood the lesson but there are still other things that I
need to review and relearn.

I need to do additional work to be able to master the

lesson. I need help in some tasks.

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.

Additional Activity

After doing the activities:

I noticed
___________________________________________________

A question I have is
___________________________________________________

I’m not sure

___________________________________________________

I realized
___________________________________________________

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 Assessment

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.

______ 1. Caroll’s Pyramid model of Social Responsibility includes the following

except:
a. Economic
b. Ethical
c. Philanthropic
d. Subliminal

______ 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

______ 3. It is the responsibility of the entrepreneur not to seek for any political
support through provision of unnecessary economic help to any political party
or politicians especially during elections.
a. Formation of Small Business Relations
b. Right and True Advertising
c. Not to Seek Political Patronage by Unfair Means
d. A and B are correct

______ 4. Establishment of good relationship with the employees to protect the

interests of everyone
a. Formation of Small Business Relations
b. Right and True Advertising
c. Not to Seek Political Patronage by Unfair Means
d. A and C are correct

______ 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

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______ 6. Truthful and honest in promotions are very crucial in marketing the
merchandise.
a. Right and True Advertising
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

______ 8. The businesspersons should give the guarantee of lowest prices to

the suppliers so that the confidence of the price will be continued.
a. Pay Fair Prices of Goods at a reasonable time
b. Humane Behavior towards employees
c. Give Guarantee of Minimum Price
d. Sensible and Attractive Salary

______ 9. Workers should be treated empathetically by letting them to exercise

their rights and appreciate being workers of the corporation
a. Give Guarantee of Minimum Price
b. Sensible and Attractive Salary
c. Humane Behavior towards employees
d. Pay Fair Prices of Goods at a reasonable time

______ 10. Entrepreneurs have the accountability to remunerate for the

established amounts with the suppliers.
a. Give Guarantee of Minimum Price
b. Pay Fair Prices of Goods at a reasonable time
c. Sensible and Attractive Salary
d. Humane Behavior towards employees

Congratulations!
You have completed your journey in this module. You did a
great job! It is now time to go on to the next adventure…
Good luck!

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 38
Pre-assessment Test
1. B
2. B
3. D
4. C
5. C
6. D
7. C
8. D
9. A
10. B
Post-assessment Test
1. D
2. A
3. C
4. A
5. C
6. A
7. D
8. C
9. C
10. C
Answer Key
 References

https://www.researchgate.net/figure/Carrolls-pyramid-model-of-corporate-social-
responsibility-Carroll-1991_fig1_308937632

https://hbr.org/2020/04/coronavirus-is-putting-corporate-social-responsibility-to-the-
test

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-
government-institutions/

https://www.googlesir.com/social-responsibility-of-entrepreneurs-towards-customers/

https://images.app.goo.gl/aNyzzqNVfAXo3hRU7

39
For inquiries or feedback, please write or call:
Department of Education – Division of Misamis Oriental
Don A. Velez St., Cagayan de Oro City
Contact No. (08822) – 724615 / (088) 856 – 4454
Email Address: misamis.oriental@deped.gov.ph
depedmor@gmail.com

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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

Title: The Business Responsibilities and Accountabilities

Instructions:
1. Carefully read the learning resource (LR) page by page to evaluate the LR for compliance
to standards indicated in the criterion items under the six (6) factors below.
2. Put a check mark () in the appropriate column beside each criterion item. If your answer
is NO, cite specific pages, briefly indicate the errors found, and give your recommendations
in the attached Summary of Findings form.
3. Write Not Applicable (NA) for criterion items that does not apply in the LR evaluated.
4. Based on the number of criterion items marked “YES” under each factor, mark the
appropriate column to indicate if the LR complied or not to the standards.
5. For factors with items marked Not Applicable, count the total applicable criterion items and
multiply this with 75% to determine the cutoff for compliance.

Standards / Criterion Items Yes No

Factor I. Intellectual Property Rights Compliance
1. The learning resource has no copyright violations. √
2. The copyrighted texts and visuals used in the LR are cited. √
3. The copyrighted materials used in the LR are accurately cited. √
4. The references are properly cited in the Bibliography. √
Complied Not
Note: At least 3 criterion items must be marked YES to indicate compliance to this factor. Complied
√
Factor II. Learning Competencies
Content is consistent with the targeted DepEd Learning Competencies (LCs)
intended for the learning area and grade level.
Complied Not
Note: The item must be marked YES to indicate compliance to this factor. Complied
√
Factor III. Instructional Design and Organization
1. The LR contributes to the achievement of specific objectives of the learning √
area and grade level for which it is intended.
2. Sequencing of contents and activities within each lesson facilitates √
achievement of objectives.
3. Content is suitable to the target learner’s level of development, needs, and √
experience.
4. Content reinforces, enriches, and / or leads to the mastery of the targeted √
learning competencies intended for the learning area and grade level.
5. Content is logically developed and organized throughout the material. √
(Lessons/activities are arranged from simple to complex, from observable to
abstract).

41
 Standards / Criterion Items Yes No
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 21 st 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)
11.1 Pride in being a Filipino 11.2 Scientific attitude and
reasoning
11.3 Striving for excellence 11.4 Love for country

11.5 Helpfulness, teamwork, 11.6 Unity

cooperation
11.7 Desire to learn new things 11.8 Honesty & trustworthiness

11.9 Ability to know right from wrong 11.10 Respect

11.11 Critical and creative thinking √ 11.12 Productive work

11.13 Others (Please specify) ____________________________

Complied Not
Note: At least 8 criterion items must be marked YES to indicate compliance to this Complied
factor.

Factor IV. Instructional Quality

1. Content and information are accurate. √
2. Content and information are up-to-date. √
3. The LR is free from any social content violations. √
4. LR is free from factual errors. √
5. LR is free from computational errors (if applicable) √
6. LR is free from grammatical errors. √
Complied Not
Note: At least 5 criterion items must be marked YES to indicate compliance to this Complied
factor. √
Factor V. Assessment
1. The LR provides useful measures and information that help the teacher √
evaluate learner’s progress in mastering the target competencies.
2. Assessments are aligned with the specific objectives and content. √
3. The LR provides “self-checks,” ready-made achievement tests, and/or review √
activities.
4. The LR provides variety of assessment types. √

42
 Standards / Criterion Items Yes No
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. √

Factor VI. Readability

1. Vocabulary level is adapted to target users’ experience and understanding. √
2. Length of sentences is suited to the comprehension level of the target user. √
3. Sentences and paragraph structures are varied and appropriate to the target √
user.
4. There is logical and smooth flow of ideas within a lesson and from lesson to √
lesson.
5. There is consistently good use of transition devices to focus on the main √
topics and signal a change of topic.
6. Lessons, instructions, exercises, questions, and activities are clear to the √
target user.
Complied Not
Note: At least 5 criterion items must be marked YES to indicate compliance to this Complied
factor. √

Recommendation: (Please put a check mark ( ) in the appropriate box.)

 Minor revision. This material is found compliant to the minimum requirements in

all six factors. Revision based on the recommendations included in the Summary of
Content Findings form and LR with marginal notes must be implemented.

 Major revision. This material is non-compliant to the requirements in one or more

factors. Revision based on the recommendations included in the Summary of
Content Findings form and LR with marginal notes must be implemented.

 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.

Evaluator: CHIBERT L. JALA

Signature:

Date accomplished: SEPTEMBER 17, 2020

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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

Paragraph / Line Brief description of Errors/ Findings/ Specific recommendations for

/ Page number Observations improving the identified criterion
(in chronological
order)
As I understand to prior knowledge it means Can we make a review question prior
that questions should be either encountered to discussion that are on the level of
or learned. It means basic knowledge. learners learning capacity example;
Page 4 What do you call on the money paid to
an exempt employee for performing
their job. Choices a. Job b.
Compensation.
Page 13 Activity question should be realistic. Example: Question: Put yourself in a
work place either; you are a crew in a
fast food chain, or as employee of a
gasoline station or any work related in
a company. What are the
accountability and responsibility of the
following during the pandemic crisis.
Employee vs Employer
Page 17 As a reader. This statement may be Below: the following should have the
misunderstood as challenges or concerns resource of the ethical issues found by
encountered but not as ethical different authors
principles.
Page 28 Authors are not recognize. Please acknowledge the authors
behind the four models .
Page 29 Good example of acknowledging and
recognition of the authors.
Page 31 As a reader instruction of this activity 4 Suggestion:
is difficult to grasp. “Supposedly you are going to open an
online business during the pandemic
crisis, what are your consideration you
will create to acknowledge your social
responsibility?”

The model of this activity for me is

not suited to the level of modalities
we have for now.

Prepared by: CHIBERT L. JALA Date accomplished: September 17, 2020

Signature over printed name:

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