HOLY ROSARY ACADEMY OF LAS PIÑAS CITY

HELE/TLE/ TECHVOC DEPARTMENT

SY 2023-2024

TEACHER: MS. VIRGIE V. REYES

SUBJECT/LEVEL: BUSINESS ETHICS AND CORPORATE SOCIAL RESPONSIBILITY
(GR 12- 2nd Sem)

Lesson 4: CODE OF ETHICS

Lesson Description

Objectives

At the end of the lesson, students are expected to:

1. Share observations on business policies and practices and code of conduct

2. Craft a simple code of ethics
3. Differentiate code of ethics from code of conduct
4. Discuss and give examples of ethical issues

Content
BASIS OF CODE OF ETHICS CODE OF CONDUCT
COMPARISON
MEANING An aspirational document, A directional document
issued by the board of directors containing specific practices
containing core ethical values, and behavior, that are
principles and ideals of the followed or restricted under
organization the organization
NATURE General Specific
SCOPE Wide Narrow
GOVERNS Decision making Actions
 LENGTH Short Comparatively longer
DISCLOSURE Publicly disclosed Employees only
FOCUSED ON Values or principles Compliance and rules

 Is a list of guidelines and protocols based on the organization’s value.

 It articulates how an employee should behave and imbibe the values of the organizations
at all times, and it also serves as a reference when decisions are to be made.

Guidelines in Developing a Code of Conduct for an Organization

1.Understand the mission and vision of the organization. This will set the tone of required
conduct and behavior that by heart.
2.Identify the values that the organization lives for.
3.Spell out of the different behaviors and values that an employee maintain the ethical values of
organizations.
4.Ensure proper enforcement of the code of conduct in order to make within the organization.
5.Outsiders, such as suppliers, distributors, subcontractors and customers must also understand
the organization’s code of conduct in order to avoid presenting the employees with actions that
go against the code.
SAMPLE CODE OF CONDUCT:

Baby Food Corporation upholds the distribution of healthy and safe baby products (clothes,
bath and body products and accessories) in the market. This code of conduct is drafted to
strengthen the company's ideal in serving our customers well and in giving only the best
products to our most important customers, the babies.
COMPANY VALUES:
Customers-centered – We strive to provide the best service and products to our customers.
Safety – We assure that are products are safe from harmful chemicals.
Integrity – We practice integrity in all our actions, and we promise an honest and fair service to
all our employees, customers, and suppliers
CODE Of CONDUCT:
Employee Decorun
1. Employees must always practice mutual respect to one other. The company does not tolerate
spreading of rumors and stories that may taint the reputation of its employees.
2.Employees must practice professional tone in communicating with colleagues, whether oral or
written communication.
USE OFCOMPANY PROPERTY
1.Employees must only use company properties for official business functions and not for
personal gains.
2.Company properties are the employees' resources. Everyone must engage proper use, care,
maintenance, and operation of these properties.

Ethical Issues
At any given time, an organization may be confronted with ethical issues.
An Ethical Issue is an identifiable problem, situation, or opportunity that requires a person to
make an action or decision based on several options-whether right or wrong, ethical or unethical.
It usually concerns financial matters in a business setting.

Examples of Common Ethical Issues in Business Organizations

Misrepresenting the overstating a product’s benefits in order to make a sale is often
benefits of a product committed by sales personnel or even marketing officers

Misuse of company time
and resources
Abusive behavior
Conflict of Interest
some employees may engage in activities that are not related to
the job.
For example, an employee is browsing or posting in social media
during working hours.
Harassing a colleague by using physical threats, harassment,
false accusations, profanity, yelling, and unreasonableness may
result in conflicts within the department or organization.
It happens when an employee is presented with a dilemma of
whether to advance personal gain or interests or that of the
company's.

Leaders and employees must know how to deal with ethical issues like these. The code of
conduct and the company culture must be strong enough for the leaders and employees to choose
to do the right things.
Activities:
Prepare your own sample code of conduct for your chosen business or organization and share to
the class your analysis of the code of conduct.
Assessment:
1. What is an Ethical Issue? Explain by giving your own example

2. Why is misrepresenting the benefits of a product an ethical issue?

References:
 Baquillas, Jonalyn “Business Ethics and Social Responsibility”, Diwa Learning Systems,
Inc. 2017

 Racelis, Aliza “Business Ethics and Social Responsibility”, Rex Book Store, 2017

 Cortez, Franz Giuseppe, “ Business Ethics and Social Responsbility”, Vibal Group
Inc.2016

 Jerusalem, Violeta L. and Palencia, Marjueva “ Business Ethics and Social

Responsibility”, Fastbooks Educational Supply, Inc. 2017

 https://keydifferences.com/difference-between-code-of-ethics-and-code-of-conduct.html