Name: Bhargav prasad pobbathi

Banner ID: 03664433

Cohort B

Part-A : Corporate social responsibility

A) Corporate social responsibility is a small percentage of amounts which is taken from

the company’s profit and contributed to the advancement and improvement of
mankind and one of the most important business ethics to be followed by an
organization to build its goodwill.

B) Apple is one of the companies where it is sustained in CSR activities. It is an

American multinational company which deals with computer software, online
services, also designs and sells electronic devices, its headquarter is located in
California and Steve jobs is the CEO of the company. On 19 March 2015 Apple
joined the Dow Jones industrial. On a specific CSR activities and projects, Apple
spends 2 percentage of its net profit of the company which is made during past three
financial years. Apple actively involves and performance few of the CSR activities
like education and empowering workers, labour and human rights, health and safety,
environment energy consumption and water consumption. In addition to this Apple
has planned to plant more than 9000 drought tolerant trees. Apple raised more than
USD 3 million for hurricane Harvey relief fund in august 2017 and donated 1 million
to south California wildfire recovery efforts. This company have a separate CSR team
which goes for a field research every year and finds out what problem the society is
facing and prepare a CSR report. Apple has a unique concept called stakeholders
theory, the central focus is giving attention to every stakeholder in the entire
company. Apple Company states that they actively participate and they are members
of the EICC. EICC includes customers, NGO’S, government representatives,
government organizations, industry associations, colleges, work groups and few more.
In 2015 apple conducted a recycling program and collected around 90 million pounds
of e-waste and it is also working with more than 160 recycling companies around the
world. In 2015 the company donated streetlights which works from solar energy to
few rural places and also trained women’s on how to recycle paper and reduce waste.
 One of the inspiring aspects of Apple in CSR activities is “environment energy
consumption and water consumption”. More than 50% of CSR activates which are
conducted by Apple are related to environment energy and water consumption. Apple
is often appreciated for its impeccable record for the decrease of total power
consumption by 57%. Greenpeace’s Clicking has awarded apple as the only company
with a clean energy of 100%. In 2015 apple conducted a rural solar electrification
program, where they trained rural women as solar engineers and installed and
maintained solar electronic devices in rural communities. In 2013 Company launched
a clean water program in the intention of purifying and reuse of water which can be
recycled 36 times and around 8 billion gallons of water has been saved. And company
converted 120,000 sqft of land into drought tolerance landscape which saved water up
to 6 million gallons per year. In 2014 Apple conducted pilot version of clean water
program.

Citations

1) https://www.slideshare.net/CodelaxyLtd/corporate-social-responsibility-of-apple
2) https://research-methodology.net/apple-corporate-social-responsibility-csr/
3) https://www.greenpeace.org/archive-international/en/campaigns/climate-change/cool-
it/Campaign-analysis/Guide-to-Greener-Electronics/
4) https://www.slideshare.net/Al-aminSardar/apple-csr
5) https://www.apple.com/in/legal/policies/Apple_India_2015_CSR.pdf

Part-B: Ethics case study

A) Who are the stake holders in this situation?

There are three stakeholders in this situation one is the management of HI-power mower
company and the second stake holder is Marcus Lim the cost accountant of the company and
the last stake holder is Ray Pon who is the production manager for 18 horsepower super cut
model.

B) What, if any, are the ethical considerations in this situation?

In this case Marcus Lim should be ethical to the company as he is the cost accountant of the
company and he should not be unethical as Ray Pon asked him to help in fixing his problem.
According to (competence) IMA standards Marcus Lim should provide the correct figures
which he has computed. According to (confidentiality) IMA standards Marcus Lim’s staff
should have been not disclosed about the new product costs to Ray Pon until the information
reaches the management. It is unethical to beg Marcus to change the figures in activity based
costing to make Ray Pon’s super cut model profitable. The ethical way for Ray Pon is to keep
a word to the management as soon as possible about the problem he is facing so that the
management can find any alternative solution for his problem and he will be in his safer side.

C) What are Marcus’s ethical obligations to the company? To his friend?

Marcus ethical obligations to the company:

In this situation Marcus has to give first priority to the company by doing his work
perfectly and not to his friend by helping him to safeguard his job as the company
would have trusted Marcus in this case as he is the cost accountant and it is ethical to
keep all the information private until the final report is submitted to the management
and it is unethical to alter the figures just to safe guard his friends job. He has to think
about the status of the company. If he does a rite job by being honest and trustworthy
the company may make good profits and Marcus may get promoted.

Marcus ethical obligations to his friend:

Marcus should first tell Ray Pon about the mistake he has done by getting to know the
information from his department. And he should not accept to alter the figures. He
should rather tell Ray Pon not to interfere in Marcus work. Marcus has to do justices
to the company by not helping his friend in this situation. He has to advice his friend
and get him to the rite track rather than violating the ethical rules. Marcus has to make
him relalise about doing justice for his work and the company he is getting paid from.
He has to tell him not to be upset or worried for this and start working better in further
and to make pre precautions plans before. So that he will not face this kind of
problems in further and there will be no need of thinking unethical or violating the
ethical rules.

Citations

https://www.imanet.org/-/media/b6fbeeb74d964e6c9fe654c48456e61f.ashx