Classroom Instruction Delivery Alignment Map 

 
 
Grade:  11/12 Semester:   First 

Core Subject:  Business Ethics and Social Responsibility No. of Hours/Semester:  80 hours/ Semester

    Prerequisite (if needed):  FABM 1 & 2, Organization and Management, Principles of 
Marketing and Business Math 
Core Subject Description: The course deals with the fundamental concepts, principles, and practices of ethical standards in the business environment. It combines the theoretical foundations of setting up business enterprises with the conduct of 
entrepreneurial activities in the context of one’s accountability and social responsibility.  
Specifically, the course aims to: (1) provide students with a basic understanding of the mechanisms whereby companies can be made to act in the best interest of shareholders, other stakeholders, and society as a whole; (2) provide 
students with knowledge of general ethical principles as applied to the special situations of business and the ability to make informed judgments through case analyses; and (3) equip students with the ability to formulate basic strategies in 
relation to corporate ethics and governance. 

Culminating Performance Standard: Prepare and implement a personal action plan to assist an existing small business enterprise to practice ethics and social responsibility in their business operation
Power Standard: Utilize knowledge on different philosophies and belief system in order to demonstrate thorough judgment of different business policies and practices, recognizing whether or not they are morally, socially, and ethically acceptable and also have the
ability to suggest possible solutions to challenges and problems that could arise otherwise.
 
First Quarter
Highest Enabling Strategy to 
  Use in Developing the 
Performance Standards Learning Competencies Highest Thinking Skill to Assess
Highest Thinking Skill to 
Assess
Content  Assessment Technique 
Content
Standards KUD  Teaching 
KUD  RBT Level Enabling 
Minimum  Beyond  Clas Beyond  Strategy 
Minimum  Classifi General 
Minimum  sifica Minimum  WW  QA  PC 
cation  Strategy 
tion 

1. The Role of 1. the nature and 1. identify forms Craft simple give examples of K differentiate the U Analyzing Communicat Class
Business in Social forms of business of business “Codes of Ethics” the forms of forms of business ions Discussion
organizations organizations or “Codes of organizations (the different
and Economic and their Right Conduct” in business forms of
Development characteristics business for organizations business
including their different forms of organization
purposes and business and their
roles in and organization to corresponding
their role in be able to show how these characteristics
socioeconomic contribute more organizations
development in socioeconomic contribute to D Creating Concept Problem Hands-on
development socioeconomic Map Solving activities
development
2. the purposes of 2. explain the through a simple
establishing purpose of concept map
business business
enterprises organizations
and their role in recognize practices K give own U Evaluating List Buzz Reasoning Learning Logs
socioeconomic and policies that examples of how session and Proof
development exemplify fairness, fairness,
accountability and accountability and
3. the core transparency in transparency is
principles business
underlying fairness, 3. explain the practiced in
accountability, and core principles business and
transparency in of fairness, non-profit
business operation accountability organizations
and stewardship and
(respect for others’ transparency in
property) the distinguish between perform a short
socioeconomic good policies/ skit or role play
development of practices and U showing good and D Creating Role Problem Hands-on
a country morally bad Playing Solving activities
4. common unacceptable policies/practices
practices in policies/practices in business
business
organizations
(decorum, protocol,
policies, marketing,
 bookkeeping,
reportorial
requirements and
documentation,
etc.)

2. Foundations of 1. classical 1. identify the describe various enumerate the compare and
the Principles of philosophies classical belief systems, different classical K contrast classical U Evaluating Group Reasoning Online
Business Ethics specifically, virtue philosophies and their philosophies in philosophies as Discussion and Proof discussion
ethics (Socrates, and their similarities and business ethics they relate to the
Plato, Aristotle, implication for differences in business setting
Confucius, etc.) business relation to the
principles and business setting
2. the impact of practices give examples of D Creating List Problem Discussion
belief systems how belief systems Solving (belief systems
(Buddhism, Islam, 2. describe how affect business and practices
Christianity, etc.) the Filipino practices in business)
value system
3. the Filipino Value affects the
System (Utang na attitudes of analyze simple recommend ways
Loob, Filial Piety, business business situations U of confronting D Creating SWOT Problem Hands-on
Padrino Suki, constituents as they are affected ethical challenges analysis Solving activities
Bahala na - by the Filipino in the business
Mañana, Amor value system setting
Propio, Filipino
Family Values)
distinguish what is U compose a short D Creating Essay Problem Concept map
GOOD vs. what is essay illustrating Solving
morally how and why
unacceptable certain practices
in business are
 among the given morally and/or
Filipino values socially
unacceptable

3. Social 1. the identify explain the suggest ways to D Creating List Problem Hands-on
Responsibility of responsibilities and responsibilities different models enhance employer- Solving activities
Entrepreneurs accountabilities of to the business and frameworks employee
entrepreneurs and organization of social relationship and
accountabilities of he/she belongs responsibility encourage just and
entrepreneurs to fair business
toward the policies and
employees, practices such as
government, recruitment,
creditors, suppliers, promotion,
consumers, general retention,
public, and other marketing and
stakeholders; major advertising,
ethical issues in intellectual property
entrepreneurship rights, sources and
(basic fairness, uses of funds, and
personnel and the like
customer relations
distribution advocate honest D Creating Advocacy Problem Hands-on
dilemmas, fraud, policies and campaign Solving activity
unfair competition, practices in all
unfair aspects of business
communication, operations
nonrespect of
agreements,
environmental observes and
degradation, etc.) promote policies D Creating Checklist Problem Discussion
and practices in Solving (policies and
environmental practices in
management management)
 2. models and
frameworks of
social responsibility cite examples of D Creating Research Problem Hands-on
in the practice of companies that Solving research
sound business practice social
responsibility in the
conduct of their
business

4. Business Beyond the importance of identify reasons explain the U encourage D Creating Essay on the Problem Class activity
Profit Motivation doing business for establishing importance of employees to play importance of Solving
beyond profit business establishing and active roles as business
motivation. enterprises sustaining business decision makers
Introduction to the beyond profit enterprises as in the business
notion of SOCIAL source of job enterprise
ENTERPRISE opportunities and
(meeting a given financial freedom
social objective or
resolving a real
social problem suggest innovative U Design a way to D Commerci Problem Differentiated
while making ends ways of developing develop, promote, al acting Solving Activities
meet) for poverty and introducing and introduce a
alleviation new products product idea

 
 
 
Performance Task:
The students will first plan and prepare a personal action plan on how to help an existing small business enterprise such as their own family sari-sari store, a neighbor’s shop, a frequently visited canteen or eatery, or any other
local business. Then, they will list down ways of how both the employer and employees should act ethically and responsibly in their business operation. Then, they will also conduct a separate interview with the employer and employees in
order to know the existing problems regarding ethics and social responsibility that they experience in the business and then work together with them to address such problems. The outcome from this endeavor will be the students’ action
plan, a video presentation of their interview with the business employees and employer, and/or a reflection paper discussing their realizations after the performance task.

Literal Transfer Task: 

Recognize and accordingly practice just, fair, and socially, ethically, and morally acceptable behavior, policies, and practices in future business undertakings.