San Francisco De Sales School

National Highway, City of San Pedro, Laguna

Learning Area Business Ethics and Social Responsibility

Learning Delivery Modality Modular Distance Modality

School San Francisco De Sales School Grade Level Grade 11/12

Teacher Mrs. Martha Jane Macasaet Learning Area BESR
LESSON EXEMPLAR
Teaching Date March21-24, 2022 Quarter 4th
Teaching Time 60 mins. No. of Days

I. OBJECTIVES
A. Content Standards The impact of belief systems (Buddhism, Islam, Christianity, etc.)
B. Performance Standard Describe various belief systems, and their similarities and differences in relation to the
business setting.
C. Most Essential Learning
Explain how the belief systems influence business practices.
Competencies (MELC)
II. CONTENT The Impact of Belief System in Business Practices
III.LEARNING RESOURCES
A. References
a. Teacher’s Guide Pages
b. Learner’s Material Pages
c. Textbook Pages
d. Additional Materials from
Learning Resources
B. List of Learning Resources Business Ethics and Social Responsibility – Grade 12
for Development and Alternative Delivery Mode Quarter 3 – Module 5: The Impact of Belief System in
Engagement Activities Business Practices
First Edition, 2020
IV. PROCEDURES
A. Introduction WHAT I NEED TO KNOW?
At the end of this lesson, you are expected to:
1. define belief system in business.
2. enumerate examples of belief systems that affect business practices; and
3. give examples of how belief system affects business practices.

WHAT’S NEW?
Directions: Read the situation below and answer the given questions on a separate
sheet of paper.

One day, you and your female friend went to the market to buy washable face
masks. The stall owner, who was wearing hijab* approached the two of you. Your friend
could not control her giggles while the Muhaajaba** was talking. As a response, the stall
owner got mad and shouted at you and your friend.

What are you going to tell the stall owner? (5 points)

_____________________________________________________________________________________________________
_____________________________________________________________________________________________________

What advice would you give to your friend? (5 points)

_____________________________________________________________________________________________________
_____________________________________________________________________________________________________

B. Development WHAT I KNOW?

A. Directions: Match the terms in Column A to their corresponding description in

Column B. Write the letter of your answer on a separate sheet of paper.

A B
1. Islam a. It follows the Old and the New Testaments.
2. Christianity b. It was founded on the teachings of Buddha.
3. Hinduism c. Its written law relies on Torah.
4. Judaism d. They believe in Brahman.
5. Buddhism e. Its source of rules is the Qur’an.

B. Directions: For 6-15, identify what practice/principle is described in each number.

Choose your answers from the box and write the letter of your answers on a
separate sheet of paper.
_____6. They have a positive attitude towards business and wealth creation.
7. Wealth is not their ultimate goal.
8. They pursue right livelihood.
9. Charity and justice in business must be exercised.
10. They comply with the regulations and strictly adhere to contracts.
11. Business should be conducted in accordance with the rules of nature which God
governs.
12. Fair pricing and good business relations should be applied.
13. Businessmen should really care for the environment.
14. They apply market honesty.
15. They put restrictions on misleading advertisements.

WHAT’S IN?
Directions: Name at least three philosophers and explain how each of their philosophies
has influenced business practices. Write your answer on a separate sheet of paper.
1. ___________________________________________________________________________________________
___________________________________________________________________________________________
2. ___________________________________________________________________________________________
___________________________________________________________________________________________
3. ___________________________________________________________________________________________
___________________________________________________________________________________________

WHAT IS IT?
The unseen force underlying our actions is our belief system. Throughout our
lives, human beings accumulate thousands of beliefs on all facets of life. We obtain them
from things other people tell us, things we hear on the news, things we read, or any
other external influences we are subjected to. All of these beliefs interact with each
other, affect each other, and create a system together.
Along with other influences such as our personality, genetic set-up, and behaviors,
our belief system, such as religion, is one of the greatest forces influencing every
decision we make.
Religion highly affects our lives, whether personal or not. Some of the world’s
major religions are Christianity, Judaism, Islam, Buddhism, and Hinduism. Each has its
own organized system of beliefs, ceremonies, and worship, and each one offers
prescriptions for a positive effort in both life and business.

1. Christianity
The Christian religion follows the Hebrew Bible by taking a positive view of
physical and human creation and by seeing God as deeply concerned with the ethical
behavior of human creatures towards one another. It also teaches that in the persona of
Jesus of Nazareth, Christ entered history to redeem humanity from the self- inflicted
wounds of sin and to create a new age in which humanity will come to live God's own
life of love, peace, unity, and justice. The Old and the New Testaments serve as the
foundation of this religion.
In Christianity, human dignity and concern for people are crucial. This religion also
emphasizes a sense of justice in business such as strict adherence to contracts,
compliance with regulations, and working for the benefit of the common good.
Christians
ought to focus on how business impacts individuals, the workers in particular. They
should be well-paid, and they should find their work meaningful and inspiring.
A trading Christian does not try to win another's products or services for less than
it is worth. One should not want to get a decent deal for his own wares by using
extortion. If a person buys from a poor seller, that buyer must exercise charity and
justice. He/she must pay the full price that the goods are worth. If friends and relatives
are not interested in what a Christian vendor sells, the latter should not break off
connection with them when they decided to choose differently.
Christians should be transparent and honest with their dealings, products, and
services. They should not push people to buy goods or services because it does not
reflect the heart of the Father, but that of mammon’s (according to Webster Dictionary,
mammon means material wealth or possessions especially as having a debasing
influence).

2. Judaism
Jews believe there is one God, who not only created the world, but who every Jew
should have an intimate and interpersonal relationship with. They believe that God
works continuously in the world and affects all that people do. Further, there is a
covenant relationship between God and the Jews in exchange for the many good deeds
God has done for the Jewish people and continues to do.
Judaism, which for its written law relies on the Torah, has greatly influenced
marketing and business ideology. Jewish culture, values, and ideas, including the
modern market, have penetrated many aspects of modern life. Some important points
include market honesty, fair pricing, and business relationships.

Honesty on the market. It is illegal for traders to falsify the weight and measurement
of the goods or products.
Fair pricing. There should be good value for money. You shall not cheat each other
when you sell something to your neighbor or buy something from him or her. Likewise,
if a person is ignorant of the true worth of an item and wants to sell it, the buyer should
not take advantage of the confusion and underpay the seller. The Talmud
(comprehensive written version of oral laws of the Jews) cares much about price
control.
Business relations. Employers are obligated to pay workers on schedule. One of the
guiding principles for business ethics highlighted in the Jewish tradition is the
legitimacy of business activity and profit, conducted within a framework of religious
and ethical norms.

Truly, business ethics occupies such important place in Jewish laws, culture, and
tradition that at the final judgment, the Talmud has this to ask an individual: "Were you
honest in your business dealings?"
In Judaism, work, including manual in nature, is held in great esteem like a sort of
human partnership with the divine.

3. Islam
Muslims believe in the Oneness of God—- that all things are created by God and
that He is all-powerful and all-knowing. They further believe that God has no offspring,
sex, class, body, and He is not affected by human life's characteristics.
For Islam, the source of rules is the Qur'an. Islamic teachings place great emphasis
on respect for ethical and moral codes in human behavior. Islamic principles prevent
abusing people through putting restrictions on misleading advertisements. Under
Islamic law, if a seller sells an item by making false statements, the buyer shall have the
right to cancel the transactions.
Additionally, according to Hayes (1998), the following principles are expected
among Muslim businessmen:
a. Contracts must be fair to both or all parties.
b. Speculation, such as gambling, is not allowed. If the money comes from the
gambling industry, one will not be allowed to invest in the Islamic Mutual Fund.
c. Interest is prohibited. That is probably the most common thing that is identified
with Islamic finance. One moral practice is that one is not allowed to charge or take
interest.
d. When a business is in trouble, compassion is required. In every country that has
Islamic traditions in its legal system, when anyone is in bankruptcy or is suffering
financial reversals, one should not put pressure on them. Because when someone
is down, it is not the right thing to do. When they are down, one does not kick
them.

Muslims also believe that business should be conducted in accordance with the
rules of nature which God governs.

4. Buddhism
Founded on the teachings of Siddhartha Gautama, who is called “Buddha” or “the
enlightened one”, is Buddhism.
From the beginning, the basis of Buddhist practice was meditation and the
observance of moral precepts. The five fundamental moral precepts practiced by
members of the monastic orders and the laity are: refraining from taking property,
behaving unchastely, speaking wrongly, stealing, and drinking intoxicants.
In business, Buddhists are guided by the following principles:
a. The goals should be defined.
The clearer the goal is, the easier it is to be defined. Is it about gain? Is it giving
satisfaction to your customers?
b. The principle of cause and effect should be followed.
We need to use intuition in the case of a business proposal to work out the factors
that would take us to our ultimate aim. The process resembles reverse engineering.
We begin to trace back the logical sequence of acts which would contribute to a given
goal. This framework helps identify the steps needed to accomplish the aim and
provides a clear basis for a project roadmap.
c. Empathy and compassion for the customers have to be developed.
It is crucial to understand the challenge that our potential customers may encounter,
and to have an empathic approach towards it. We need to recognize and always keep
in mind the problem that our target customers have in their life and try to solve this
issue in the best possible way based on that understanding. Compassion is the basis
for a customer-first or a user- centered approach in business.
d. Be flexible, innovative, and mindful of impermanence.
 Buddhist theory puts into practice another useful insight: everything is constantly
changing—we ourselves, the world, and all the people around us. It is very easy to
get caught with an idea that seems logical and solid, but it often becomes a trigger for
narrow-minded thinking, stubbornness, and inflexibility in a rapidly changing reality.

e. Your team, yourself and the consumer have to be respected.

The Buddhist ethics is based on the non-violence principle. They know everyone
deserves to be happy and does not want to struggle. If we base our actions on that
understanding and try not to harm others, we gain their respect and confidence. It
brings trust and understanding in the team if we respect our colleagues. We try to
stop doing something offensive behind or in front of people and make ourselves
transparent.

The Buddhist business code and professional ethics are also closely tied to being
environment friendly. Buddhists pursue the "right livelihood" and are usually against
businesses that do not really care for the environment or harm animals. Essentially,
according to Buddhist teachings, the principles of ethics and morals are governed by
examining a certain action that must avoid any harm.

5. Hinduism
Hindus believe in one true, formless, boundless, all-inclusive, and eternal God
called Brahman. He is not an abstract concept but a real entity that everything in the
universe (seen and unseen) encompasses.
Hinduism is not an organized religion, and its value system has no single,
systematic approach to teaching nor do Hindus have a simple set of rules, like the Ten
Commandments to follow. Whatever practices (local, regional, caste and community-
driven)—throughout the Hindu world influence the interpretation and practice of
beliefs.
Hindus have a positive attitude towards business and wealth creation, yet wealth
is not the ultimate goal. What is more important are ethics (dharma), and salvation
(moksha).
For business, prices and profits should be fair. Tax system should give reasonable
rates, should be economical in its implementation, and should not have adverse impact
on economic growth. There must be high taxes on luxury goods. Workers should receive
fair and just wages, depending on their ability and productivity.
It is worth noting, overall, that every faith has its own biases. Nevertheless, each of
them has the core concept that faith would give rise to a commitment to maintain a
desirable work climate. This is why our society cannot remove the effect of religion on
modern business. We should be mindful of disparities in beliefs among various cultures
and accept them. While there are global ethical standards, we must also show respect
for each community's different values.

C. Engagement WHAT’S MORE?

A. Directions: Write the business practices or principles of each religion in the table
below. The first given will serve as your guide. Copy the table and write your
answers on a separate sheet of paper.

WHAT CAN I DO?

Directions: Considering your religious affiliation, write at least two practices in
business that you follow as its active member. You may get your ideas from What Is It to
serve as your guide. Write your answers on a separate sheet of paper. (Two points each)
(My Religion)

Two best practices that I follow:

1. __________________________________________________________________________________________

2. __________________________________________________________________________________________
D. Assimilation WHAT HAVE I LEARNED?
Directions: Answer each of the following tasks in two to three sentences. Write your
answers on a separate sheet of paper.

a. Define belief system using your own words. (5 points)

________________________________________________________________________________________________
________________________________________________________________________________________________

b. Complete these statements: (5 points each)

1. I have learned that the business practices of Christianity are
___________________________________________________________________________________________
___________________________________________________________________________________________
2. I have learned that the business practices of Judaism are
___________________________________________________________________________________________
___________________________________________________________________________________________
3. I have learned that the business practices of Hinduism are
___________________________________________________________________________________________
___________________________________________________________________________________________
4. I have learned that the business practices of Islam are
___________________________________________________________________________________________
___________________________________________________________________________________________
5. I have learned that the business practices of Buddhism are
___________________________________________________________________________________________
___________________________________________________________________________________________

WHAT CAN I DO?

A. Directions: Write the letter of your answer on a separate sheet of paper.

1. Jews believe that there is one God, and their written laws rely on the _ _.
a. Qur’an c. Holy Bible
b. Torah d. Talmud
2. Buddhists follow the teachings of .
a. Indira Gandhi c. Siddhartha Gautama
b. Pratimoksa d. Brahman
3. Hindus believe in .
a. Indira Gandhi c. Siddhartha Gautama
b. Pratimoksa d. Brahman
4. Christians follow the .
a. Holy Bible c. Torah
b. Qur’an d. Talmud
5. The source of rules for the Islam is called .
a. Holy Bible c. Torah
b. Talmud d. Qur’an

B. Directions: For 6-15, Identify which practice/principle is described in each number.

Choose your answers from the box. Write the letter of your answers on a separate
sheet of paper.

a. Islam b. Christianity c. Hinduism

d. Judaisme. Buddhism
___6. They have a positive attitude towards business and wealth creation.
___7. Charity and justice in business must be exercised.
___8. Business should be conducted in accordance with the rules of nature which God
governs.
___9. Fair pricing and good business relations should be applied.
___10. Businessmen should really care for the environment.
___11. They apply market honesty.
___12. They put restrictions on misleading advertisements.
___13. Wealth is not their ultimate goal.
___14. They pursue right livelihood.
___15. They comply with the regulations and strictly adhere to contracts.

V. REFLECTION Write your personal insights about the lesson using the prompts below.

I understand that ____________.

I realize that __________________.

Prepared by: Checked by: Noted by:

MARTHA JANE MACASAET LEA CIPRES LEVY P. TALAY

Teacher SHS Coordinator Principal