• 沒有找到結果。

Activity 1: Prestudy – Selling short-dated food

N/A
N/A
Protected

Academic year: 2022

Share "Activity 1: Prestudy – Selling short-dated food"

Copied!
51
0
0

加載中.... (立即查看全文)

全文

(1)

Topic C02: Business Ethics and Social Responsibilities Topic Overview p.0

BAFS Learning and Teaching Example Updated in 2022

Acknowledgement

We are grateful to Hong Kong Business Ethics Development Centre, ICAC and DBS Bank (Hong Kong) Limited for the permission for us to use their online resource materials as learning and teaching activities in this booklet.

Topic Overview p.(i)

(2)

Topic C02: Business Ethics and Social Responsibilities Topic Overview p.1

BAFS Learning and Teaching Example Updated in 2022

Learning Objectives:

1. To understand the concept of business ethics and social responsibilities;

2. To understand the expectation of business ethics and social responsibilities from stakeholders;

3. To analyse the importance of running a business with business ethics and social responsibilities; and

4. To foster students a positive attitude on business ethics and social responsibilities with roles as consumers, investors, employees and/or entrepreneurs in adult life.

Overview of Contents:

Lesson 1 Business Ethics and Social Responsibilities

Lesson 2 How Business Ethics and Social Responsibilities Affect Business Decisions

Resources:

 Topic Overview and Teaching Plan

 Powerpoint Presentation

 Student Worksheet

 Student Worksheet with Suggested Answers

Suggested Activities:

 Pre-study Activities

 Group Discussions

 Case Studies

Topic Overview

Topic BAFS Compulsory Part - Business Environment C02: Business Ethics and Social Responsibilities

Level S4

Duration 2 lessons (40 minutes per lesson)

(3)

Topic C02: Business Ethics and Social Responsibilities Topic Overview p.2

BAFS Learning and Teaching Example Updated in 2022

Lesson 1

Theme Business Ethics and Social Responsibilities Duration 40 minutes

Expected Learning Outcomes:

Upon completion of this lesson, students will be able to:

1. Understand the relationship between a business and its stakeholders;

2. Define business ethics and social responsibilities; and to point out they are one of the major considerations for business decision making and operation; and

3. Understand the main areas, priorities and approaches of social responsibilities which stakeholders expect business to perform with.

Activity 1 (Pre-study): Selling short-dated food Students are required to –

(1) browse the article titled “Re-available: We believe in the value of short-dated

food” on the given website

(https://www.dbs.com/livemore/hk-en/inspirations/greenprice-dbsf2020grantee.ht ml) and publication in food safety issued by the Centre for Food Safety (https://www.cfs.gov.hk/english/multimedia/multimedia_pub/multimedia_pub_fs f_101_02.html) to grasp a general idea on the selling of short-dated food in Hong Kong in terms of the following –

(i) What is short-dated food? Is it the same as expired food?

(ii) What is consumers’ general perception of freshness, date of best before use and expiration dates?

(iii) Is it illegal to sell short-dated food in Hong Kong?

(iv) What is/are the business model/practices of the supermarket being interviewed?

(v) If you were the business owner, would the business model/practices of the supermarket correspond with your self-values such as responsibility or honesty?

(2) complete Student Worksheet p.2-3 and/or give their source of reference if applicable;

(3) share their studies in the following lesson.

(4)

Topic C02: Business Ethics and Social Responsibilities Topic Overview p.3

BAFS Learning and Teaching Example Updated in 2022

Teaching Sequence and Time Allocation:

Activities Reference Time

Allocation Part I: Introduction

 Follow-up on Activity 1: Pre-study – Selling short-dated food

 Teacher starts the lesson by asking students to share their studies about the selling of

short-dated food in Hong Kong (Activity 1 of Student Worksheet p.1-3).

 Teacher summarises and highlights the importance of people’s/companies’

responsiveness to food consumption/selling. This leads to the theme of the lesson.

PPT#1-2 Student Worksheet

p.1-3

8 minutes

Part II: Content

 Teacher introduces the stakeholders with various interests in a firm’s activities.

 Teacher then explains the concepts of business ethics and social responsibilities.

 Activity 2: What does social responsibility mean to a customer/consumer?

 Students play the role as customers/consumers in business and are required to complete the social responsibility questionnaire on Student

Worksheet p.4-5.

 Teacher gathers students’ results, concludes and highlights the key learning points.

 Activity 3: Match the four different approaches to social responsibilities

 Teacher introduces the approaches to social responsibilities.

 Students are then required to complete the matching game on Student Worksheet p.6.

 Teacher sums up the key concepts learned and a positive attitude on business ethics and social responsibilities with roles as consumers and/or entrepreneurs.

PPT#3-4

PPT#5-8

PPT#9 Student Worksheet p.

4-5

PPT#10-12 Student Worksheet p.6

6 minutes

6 minutes

10 minutes

8 minutes

(5)

Topic C02: Business Ethics and Social Responsibilities Topic Overview p.4

BAFS Learning and Teaching Example Updated in 2022

Activities Reference Time

Allocation Part III: Conclusion

 Homework: Activity 4 – Case Study “Big-Eagle”

 Students are required to complete Student Worksheet p.7-10 and share their answers in the following lesson.

Student Worksheet

p.7-10

2 minutes

(6)

Topic C02: Business Ethics and Social Responsibilities Topic Overview p.5

BAFS Learning and Teaching Example Updated in 2022

Lesson 2

Theme How Business Ethics and Social Responsibilities Affect Business Decisions

Duration 40 minutes

Expected Learning Outcomes:

Upon completion of this lesson, students will be able to:

1. Identify ethical and socially responsible corporate behaviours;

2. Describe how business ethics and social responsibilities affect business decisions;

3. Explain the importance of business ethics and social responsibilities.

Teaching Sequence and Time Allocation:

Activities Reference Time

Allocation Part I: Introduction

 Follow-up on Homework: Activity 4 – Case Study

“Big-Eagle”

 Teacher starts the lesson by asking students to share their answers of the case study on

“Big-Eagle” (Activity 4 of Student Worksheet 7-10).

 Teacher sums up students’ sharing and highlights the key points to foster students’

understanding on concepts of business ethics and social responsibilities. This leads to the theme of the lesson.

PPT#13-14 Student Worksheet

p.7-10

15 minutes

Content

 Activity 5: Case Study on Ethical Decision Making in Business

 Students are required to form groups of four to five, read the case assigned (one of the four cases), discuss from employee’s perspective at workplace and complete the respective

discussion questions on Student Worksheet

PPT#15 Student Worksheet

pp. 12-19

20 minutes

(7)

Topic C02: Business Ethics and Social Responsibilities Topic Overview p.6

BAFS Learning and Teaching Example Updated in 2022

Activities Reference Time

Allocation p.12-19.

 Group representatives are invited to share their answers.

 Teacher sums up the discussions on the four

authentic cases relating to ethical decision making in business.

Part III: Conclusion

 Teacher concludes the topic/lesson by highlighting the importance of proper actions taking to deal with challenges in daily life and work.

PPT#16 5 minutes

(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)

Topic C02: B usiness Ethics and Social Responsibilities Student Worksheet p. 1

BAFS Learning and Teaching Example Updated in 2022

BAFS Compulsory Part - Business Environment

Topic C02: Business Ethics and Social Responsibilities

Lesson 1 – Business Ethics and Social Responsibilities

You are required to –

(1) browse the article titled “Re-available: We believe in the value of short-dated food” on the given website (https://www.dbs.com/livemore/hk-en/inspirations/greenprice-dbsf2020grantee.html) and publication in food safety issued by the Centre for Food Safety (https://www.cfs.gov.hk/english/multimedia/multimedia_pub/multimedia_pub_fsf_101_02.html) to grasp a general idea on the selling of short-dated food in Hong Kong in terms of the following –

(i) What is short-dated food? Is it the same as expired food?

(ii) What is consumers’ general perception of freshness, date of best before use and expiration dates?

(iii) Is it illegal to sell short-dated food in Hong Kong?

(iv) What is/are the business model/practices of the supermarket being interviewed?

(v) If you were the business owner, would the business model/practices of the supermarket correspond with your self-values such as responsibility or honesty?

(2) complete Student Worksheet p.2-3 and/or give your source of reference if applicable;

(3) share your study in the following lesson.

Activity 1: Prestudy – Selling short-dated food

(19)

Topic C02: B usiness Ethics and Social Responsibilities Student Worksheet p. 2

BAFS Learning and Teaching Example Updated in 2022

BAFS Compulsory Part - Business Environment

Topic C02: Business Ethics and Social Responsibilities

Areas of study Details (i) What is short-dated

food? Does it mean expired food?

(ii) What is consumers’

general perception of freshness, date of best before use and

expiration dates?

(iii) Is it illegal to sell short-dated food in Hong Kong?

Activity 1: Prestudy – Selling short-dated food

(20)

Topic C02: B usiness Ethics and Social Responsibilities Student Worksheet p. 3

BAFS Learning and Teaching Example Updated in 2022

Areas of study Details (iv) What is/are the business

model/practices of the supermarket being interviewed?

(v) If you were the business owner, would the business

model/practices of the supermarket correspond with your self-values such as responsibility or honesty?

Your source of reference (if applicable)

(21)

Topic C02: B usiness Ethics and Social Responsibilities Student Worksheet p. 4

BAFS Learning and Teaching Example Updated in 2022

BAFS Compulsory Part - Business Environment

Topic C02: Business Ethics and Social Responsibilities

You are now in the role of a customer/consumer and are required to complete the following questionnaire by putting a tick “” in the appropriate boxes.

(1) Choose the TOP FIVE features you think a socially responsible company should possess.

(a) Concerned about environment

(b) Honest

(c) Cares about/supports to the community

(d) Promotes fair treatment in the workplace

(e) Cares about societal concerns

(f) Cares about customers

(g) Cares about employees

(h) Provides benefits to its employees (health care, MPF, etc.)

(i) Performs acts of charity

(j) Pay fair/equal wages

(k) Think beyond profit

(2) What do you believe are the motives for companies to undertake social responsibilities? Choose THREE out of the following six motives.

(a) Enhance company reputation

(b) Genuine desire to help others

(c) Attract new talent

(d) To acquire new customers

(e) Rally employees around a cause

(f) Fix a damaged reputation

(3) What are you likely to do if you believe a company is socially responsible? Choose FIVE out of the following seventeen things.

(a) Spend more on its products or services even if I could get them for less elsewhere

(b) Believe the company is doing its part to be environmentally friendly

(c) Post positive news stories about it on your social media accounts

(d) See the company as an influencer in an industry/ service sector

(e) Recommend the company to friends/family

(f) Trust positive news about or from the company

(g) Follow it on social media

(h) Buy its products or services

Activity 2: What Does Social Responsibility Mean to

a Customer/Consumer?

(22)

Topic C02: B usiness Ethics and Social Responsibilities Student Worksheet p. 5

BAFS Learning and Teaching Example Updated in 2022

(i) Be more forgiving if the company makes a mistake

(j) Consider working for the company

(k) See the company as a partner of people in the community

(l) Look up the company online or on an app

(m) Buy the company’s stock, either directly or indirectly through bank/

investment institution

(n) Keep an eye out for new

products or services the company provides

(o) Post positive comments on the company’s website, review websites, retail websites or social media

(p) See the company as the leading company in its industry

(q) No action taken

(4) What are you likely to do if you believe a company is NOT socially responsible? Choose FIVE out of the following fifteen things.

(a) Buy the same product or service somewhere else, even if it’s more expensive

(b) Believe the company is not doing its part to be environmentally friendly

(c) See the company as an adversary of people in the community

(d) Do not see the company as the leading company in its industry

(e) Advise friends/family to avoid the company

(f) Do not trust positive news about or from the company

(g) Post negative comments on the company’s website, review websites, retail websites or social media

(h) Avoid buying the company’s stock, either directly or indirectly through bank/ investment institution

(i) Be less forgiving if the company makes a mistake

(j) Do not consider working for the company, even if it pays well

(k) Participate in a boycott

(l) Join a protest of the company

(m) Write a letter/email to the media or ethic/consumer watchdog (e.g.

Consumer council)

(n) Do not buy its products or services

(o) No action taken

[Remarks: Adapted from the reporting qualitative data in National Survey on Corporate Social Responsibility conducted by American Family Life Assurance Company of Columbus and American Family Life Assurance Company of New York in 2016 (https://www.aflac.com/docs/about-aflac/csr-survey-assets/2016-csr-survey-deck.pdf). (accessed in June 2022)]

(23)

Topic C02: B usiness Ethics and Social Responsibilities Student Worksheet p. 6

BAFS Learning and Teaching Example Updated in 2022

BAFS Compulsory Part - Business Environment

Topic C02: Business Ethics and Social Responsibilities

Match the four different approaches to social responsibilities.

(A) Obstructionist

Moderate commitment to social responsibility; going beyond minimum levels when asked

(B) Defensive

Minimal commitment to social responsibility; compiling with minimum legal requirements

(C) Accommodative

Strong commitment to social responsibility; actively seeking opportunities to contribute

(D) Proactive

Disregard for social

responsibility; do as little as possible

Activity 3: Matching Game

(24)

Topic C02: B usiness Ethics and Social Responsibilities Student Worksheet p. 7

BAFS Learning and Teaching Example Updated in 2022

BAFS Compulsory Part - Business Environment

Topic C02: Business Ethics and Social Responsibilities

Read the following case carefully and complete the questions on p.9-10.

Big-Eagle is a leading global foodservice retailer with more than 30,000 local restaurants serving 52 million people in more than 100 countries each day. In Hong Kong, there are over 200 Big-Eagle restaurants hiring more than 10,000 employees.

However, Big-Eagle is also one of the most criticised companies in the world. The widespread criticism constitutes a huge threat to its business around the world. Big-Eagle has then taken actions in response to the criticism received from their key stakeholders.

Criticism on Big-Eagle Big-Eagle’s responses to the criticism

Activity 4: Home Assignment – Case Study “Big-Eagle”

A. Treating its employees unfairly with long work hours at unjust wages.

According to surveys done by a trade union in Hong Kong, the average hourly wage for Big-Eagle’s employees early this year was just slightly over HK$35 (the minimum wage is $37.5/hour in 2022). Although in September,

Big-Eagle’s hourly wage was raised from HK$35 to about HK$37-40, it was still among the lowest paid job categories. In other less developed countries, the conditions are worse.

The hourly wage of employees in Big-Eagle’s Hong Kong restaurants was increased from HK$35 to HK$37.5 in September this year.

(25)

Topic C02: B usiness Ethics and Social Responsibilities Student Worksheet p. 8

BAFS Learning and Teaching Example Updated in 2022

Criticism on Big-Eagle Big-Eagle’s responses to the criticism

B. Selling unhealthy food

At Big-Eagle, most meals served to customers are oily, high-calorie, unhealthy junk foods that could cause obesity and other health problems if consumed regularly.

C. Un-environmental friendly Big-Eagle is well known for

over-packaging. Large quantities of wrapping paper, plastic straws, tableware, and poly-foam containers, which are neither degradable nor recyclable, are used by Big-Eagle. This is detrimental to the environment, which in turn is hazardous to human health.

Big-Eagle has removed those huge size meals from its menu and added some healthy items, such as green salad, to its menu.

Big-Eagle also decided to reduce the trans-fat content of its cooking oil.

Also, Big-Eagle donated money to charitable organisations to show their interest in taking care of the community.

Big-Eagle takes certain actions to address the environmental

protection issue. To name a few, Big-Eagle started:

 using thinner wrapping paper, recyclable tableware and containers in September this year.

 launching campaigns, such as

“No Straw Day” and “Waste Recycle Programme”, to promote environmental protection.

Big-Eagle has set up a set of Code of Conduct for Suppliers. Suppliers of Big-Eagle have to comply to the Code of Conduct denoting Big-Eagle’s expectations of procedure & staff management.

D. Purchase from Unethical Suppliers

It has been reported that Big-Eagle procures some of the toys, which go with its meals, from “unethical

suppliers”. Those suppliers have been the targets of attacks on policies, including workers’ pay in developing countries (such as China and Vietnam).

Moreover, in some places, the working conditions of these suppliers are bad or unsafe.

(26)

Topic C02: B usiness Ethics and Social Responsibilities Student Worksheet p. 9

BAFS Learning and Teaching Example Updated in 2022

1. Which approach do you think Big-Eagle has adopted to social responsibilities?

2. (a) Do you think that Big-Eagle is an ethical and socially responsible corporation ?

(b) If ‘yes’, why do you think so? If ‘no’, what do you suggest Big-Eagle do in order to improve the situation?

3. Do you think the government should regulate business ethics and social responsibilities? Why or why not?

Questions – Big-Eagle

(27)

Topic C02: Business Ethics and Social Responsibilities Student Worksheet p. 10

BAFS Learning and Teaching Example Updated in 2022

4 In your view, what are the rationales/motives behind Big-Eagle’s actions?

5 Do you think ethical and socially responsible business practices are always in conflicts with profitability? Justify your answer.

(28)

Topic C02: Business Ethics and Social Responsibilities Student Worksheet p. 11

BAFS Learning and Teaching Example Updated in 2022

BAFS Compulsory Part - Business Environment

Topic C02: Business Ethics and Social Responsibilities

Lesson 2 – How Business Ethics and Social Responsibilities Affect Business Decisions

FOUR authentic cases on ethical decision making in business are adopted in the case studies available on the website of the Hong Kong Ethics Development Centre (https://hkbedc.icac.hk/en/resources/case_studies (accessed in April 2022)). The cases are set according to scenarios in different industries/professions in Hong Kong.

You are required to –

 form a group of 4-5;

 read the case assigned, discuss and complete the discussion questions of relative cases (either Case 1 on p.12-13, Case 2 on p.14-15, Case 3 on p. 16-17 or Case 4 on p.18-19) from the employee’s perspective at workplace;

 take the following factors into consideration when identifying viable alternatives in an ethical dilemma and choosing the best course of actions –

(1) Any violation to his/her professional, industry specific, or company code of conduct?

(2) Is it against the law, e.g. Trade Description Ordinance, Prevention of Bribery Ordinance*?

(3) Does it correspond with his/her self-values such as responsibility or honesty?

(4) Can he/she disclose his/her decision to others openly and honestly without misgivings?

 select a group presentative to introduce the case briefly and present the answers in class.

*Examples of employee’s act which may violate the Prevention of Bribery Ordinance (POBO) – Any employee

 without lawful authority (conduct constituting an offence is justified or excused by or under a law) or reasonable excuse, to offer advantage(s) (e.g. money) to a civil servant for his/her assistance in leaking restricted information

without the approval of his/her company, to accept advantage(s) (e.g. money or gifts) from a supplier, for recommending the supplier to his/her company

to use false documents / receipts / account records with an intention to deceive his/her employer

Activity 5: Case Studies on Ethical Decision Making

in Business

(29)

Topic C02: Business Ethics and Social Responsibilities Student Worksheet p. 12

BAFS Learning and Teaching Example Updated in 2022

Case (1): Failure to disclose relevant information (Sales and marketing)

Link: https://hkbedc.icac.hk/en/resources/case_studies/203?select1=16&method=1&keys=&select2=26

Fagin was a sole agent for a sports bag imported from a foreign country. The bags appealed to teenagers and came in various striking colours. They were renowned for its high quality and being colour-fast. One day, Fagin received a complaint from a customer that the colour of the bag ran off shortly after the purchase. Fagin quickly made a refund and hushed up the matter. To avoid further financial loss, he was planning to get rid of all the stocks by a massive sale on the bags before the related news broke out. Meanwhile, he also wondered if he should disclose the defect to the distributors in Hong Kong. He thought it would be fine during massive sale as long as he did not lie about the flaw but simply avoid mentioning it.

Discussion Questions:

(1) Was Fagin facing an ethical dilemma?

(30)

Topic C02: Business Ethics and Social Responsibilities Student Worksheet p. 13

BAFS Learning and Teaching Example Updated in 2022

(2) Would his failure to disclose the information regarding the product defects be as bad as making false claims about the products?

(3) Should he call back all the defected products from the market in order to maintain a good business reputation?

(31)

Topic C02: Business Ethics and Social Responsibilities Student Worksheet p. 14

BAFS Learning and Teaching Example Updated in 2022

Case (2): Stealing information (Misuse of information)

Link: https://hkbedc.icac.hk/en/resources/case_studies/223?select1=6&method=1&keys=&select2=26

Jackson and Jonathon were mates in university. They both joined in the same architecture firm as junior architects after graduation. Though they were close friends with similar background, they also competed with each other on almost everything.

Lately, the company had an internal competition for making a proposal for a redevelopment project of the company’s warehouse in the suburbs. The proposal needed to consider various factors such as the increasing of labour cost, the shortage of land, the unpredictable economic trend, etc. Both Jackson and Jonathon participated in the competition and worked very hard to draw up a winning proposal. Competition between the two friends was fierce. Through personal connection, Jackson got some useful restricted information on the future development of the nearby lots from the Lands Office for his proposal. He casually saved the restricted information to his computer. One day, Jonathon went to Jackson’s desk asking Jackson out for lunch. Jackson was not around, leaving his draft proposal displayed on the computer screen. Jonathon took the chance to scan through Jackson’s draft proposal and discovered the restricted information.

Desperate to win the competition and to beat Jackson, Jonathon was in a crossroad. He could easily beat Jackson if he stole Jackson’s ideas and the restricted information to improve his own proposal.

(32)

Topic C02: Business Ethics and Social Responsibilities Student Worksheet p. 15

BAFS Learning and Teaching Example Updated in 2022

Discussion Questions:

(1) Was Jonathan facing an ethical dilemma?

(2) Explain how both Jackson and Johnathan violated to their professional, industry specific, or company code of conduct?

(33)

Topic C02: Business Ethics and Social Responsibilities Student Worksheet p. 16

BAFS Learning and Teaching Example Updated in 2022

Case (3): Padded expense accounts (Professional conduct)

Link: https://hkbedc.icac.hk/en/resources/case_studies/216?select1=1&method=1&keys=&select2=26

Leonard was an accounting manager of a listed company. After returning from a regional meeting, company’s department heads filed their expense vouchers. Nothing was out of the ordinary except that one new department head, Cain, submitted a voucher for $6,000 less than the others. Someone in the accounting department thought that this was strange as everyone used the same transportation and stayed at the same hotel. But Leonard who had worked in the company for long enough knew that padding travel expenses was not uncommon. Some of the vice-presidents even joked about it as being an additional fringe benefit. However, the company policy clearly stated that such cases were strictly prohibited and that violators would face demotion or termination. It’s Leonard’s job to decide how to enforce the policy.

Discussion Questions:

(1) Was Leonard facing an ethical dilemma?

(34)

Topic C02: Business Ethics and Social Responsibilities Student Worksheet p. 17

BAFS Learning and Teaching Example Updated in 2022

(2) Explain the action that Cain should take as a professional accountant?

(3) Should he issue reminders to all staff to reiterate the company policy?

(35)

Topic C02: Business Ethics and Social Responsibilities Student Worksheet p. 18

BAFS Learning and Teaching Example Updated in 2022

Case (4): Profit-splitting (Procurement)

Link: https://hkbedc.icac.hk/en/resources/case_studies/220?select1=17&method=1&keys=&select2=26

Daphne, a purchasing officer in a watch manufacturing company, was responsible for recommending spare parts suppliers. One day, a supplier, Simon, invited her for a lunch and made a business suggestion. If Daphne recommended her company continuing to use Simon’s company as a supplier, Simon would mark up the quotation price by 4% from the next purchase order and they could equally split the profit by having 2% each.

Daphne was scandalized when hearing the suggestion. Although Simon’s suggested mark-up price was still by far the lowest among the lot, the quality of his products was not as good as the others and only just met the company’s required standard. On a second thought, she needed an extra income at the moment because she had just made the down-payment for her new flat. After all, her company would still get a good bargain price.

(36)

Topic C02: Business Ethics and Social Responsibilities Student Worksheet p. 19

BAFS Learning and Teaching Example Updated in 2022

Discussion Questions:

(1) Was Daphne facing an ethical dilemma?

(2) Would Daphne commit an offence if she accepted Simon’s suggestion?

(3) What factors does she need to consider when making a decision?

(37)

Topic C02: Business Ethics and Social Responsibilities Student Worksheet (with suggested answers) p.1

BAFS Learning and Teaching Example Updated in 2022

BAFS Compulsory Part - Business Environment

Topic C02: Business Ethics and Social Responsibilities Lesson 1 – Business Ethics and Social Responsibilities

You are required to –

(1) browse the article titled “Re-available: We believe in the value of short-dated food” on the given website (https://www.dbs.com/livemore/hk-en/inspirations/greenprice- dbsf2020grantee.html) and publication in food safety issued by the Centre for Food Safety (https://www.cfs.gov.hk/english/multimedia/multimedia_pub/multimedia_pub_fsf_101_02.ht ml) to grasp a general idea on the selling and consumption of short-dated food in Hong Kong in terms of the following –

(i) What is short-dated food? Is it the same as expired food?

(ii) What is consumers’ general perception of freshness, date of best before use and expiration dates?

(iii) Is it illegal to sell short-dated food in Hong Kong?

(iv) What is/are the business model/practices of the supermarket being interviewed?

(v) If you were the business owner, would the business model/practices of the supermarket correspond with your self-values such as responsibility or honesty?

(2) complete Student Worksheet p.2-3 and/or give your source of reference if applicable;

(3) share your study in the following lesson.

Activity1: Prestudy – Selling short-dated food

(38)

Topic C02: Business Ethics and Social Responsibilities Student Worksheet (with suggested answers) p.2

BAFS Learning and Teaching Example Updated in 2022

BAFS Compulsory Part - Business Environment

Topic C02: Business Ethics and Social Responsibilities

Suggested Answer

Areas of study Details (i) What is short-

dated food? Does it mean expired food?

● Short-dated food refers to food that is either near or just passed its 'best before' date.

● "Best before" dates relate to food quality for example taste, texture, aroma and appearance.

● A "best before" date may also be applied to foods, such as plain bread, that obviously spoiled (e.g. mouldy, rancid or stale) before posing a food safety risk to the consumer.

● Expired food refers to food that past the use by date.

● "use by" dates refer to food safety. From microbiological point of view, the food is highly perishable and is therefore likely after a short period to constitute an immediate danger to human health.

(ii) What is consumers’

general perception of freshness, date of best before use and expiration dates?

According to the article given, many people are uncomfortable with the idea of buying short-dated food, e.g. a parent told her child not to consume or buy short-dated food and it was not right to consume

‘expired’ food.

(iii) Is it illegal to sell short-dated food in Hong Kong?

● According to paragraph 4 of the Schedule 3 to the Food and Drugs (Composition and Labelling) Regulations (the Regulations), made under the Public Health and Municipal Services Ordinance (Cap. 132), prepackaged food should be legibly marked or labelled with the appropriate durability indication in either of the following ways:

(a) “use by 此日期前食用” date: The “use by” date is used for food which is highly perishable and consumption of such food after expiry of the “use by” date would pose considerable risk to health.

Examples of these types of food are pasteurised milk, prepacked sandwiches with egg and ham, etc.

(b) “best before 此日期前最佳” date: Except for the highly perishable prepackaged food mentioned above, a “best before 此日期前最 佳” date is used for other foods to indicate the period for which the quality of food can reasonably be expected to retain its specific properties if properly stored.

● Although the sale of prepackaged foods beyond the “best before” date is not an offence, food traders are advised to take good store

Activity 1: Prestudy – Selling short-dated food

(39)

Topic C02: Business Ethics and Social Responsibilities Student Worksheet (with suggested answers) p.3

BAFS Learning and Teaching Example Updated in 2022

Areas of study Details

management measures to prevent the sale of such foods in order to preserve their image as a responsible and reputable food seller.

● Store managers should take all necessary steps to ensure that prepackaged foods displayed for sale comply with the labelling requirements.

* Source of information: https://www.legco.gov.hk/yr05- 06/english/panels/fseh/papers/fe0207cb2-1042-03-e.pdf

(iv) What is/are the business

model/practices of the social enterprise supermarket being

interviewed?

Based on the article, the supermarket

● is a social enterprise to tackle a social problem, i.e. wastage of food that has passed the “best before” date;

● takes both social responsibility and profitability into account when running the business;

● educates people the concept of short-dated goods behind their buying and consuming process to avoid food wastage;

● establishes a sales-records-based digital supply chain system to measure the popularity of store items and determine the appropriate quantity of the supplies to minimise operation cost and food wastage;

● offers tastings that customers can have first-hand experience on the quality of short-dated food;

● generally offers a half price on foods, or even a far lower price if the goods are going to be off the shelves very soon.

(v) If you were the business owner, would the business

model/practices of the

supermarket correspond with your self-values such as

responsibility or honesty?

(Individual view)

Your source of reference (if applicable)

(NA)

(40)

Topic C02: Business Ethics and Social Responsibilities Student Worksheet (with suggested answers) p.4

BAFS Learning and Teaching Example Updated in 2022

BAFS Compulsory Part - Business Environment

Topic C02: Business Ethics and Social Responsibilities

Activity 3: Matching Game

Suggested Answer

Match the four different approaches to social responsibilities.

(A) Obstructionist

Moderate commitment to social responsibility; going beyond minimum levels when asked

(B) Defensive

Minimal commitment to social

responsibility; compiling with minimum legal requirements

(C) Accommodative

Strong commitment to social responsibility; actively seeking opportunities to contribute

(D) Proactive

Disregard for social

responsibility; do as little as

possible

(41)

Topic C02: Business Ethics and Social Responsibilities Student Worksheet (with suggested answers) p.5

BAFS Learning and Teaching Example Updated in 2022

BAFS Compulsory Part - Business Environment

Topic C02: Business Ethics and Social Responsibilities

Suggested Answer

1. Which approach do you think Big-Eagle has adopted to social responsibilities?

Obstructionist approach – Based on the information given in the case, though Big-Eagle finally responded to criticism and got improvement in areas of concern, it showed no commitment to social responsibilities in business and even violated the law before taking remedial actions, i.e.

the hourly wage offered for its employees was below the wage level set by the Minimum Wage Ordinance (It is $37.5 per hour in 2022).

Or Accommodative approach – As Big-Eagle made a U-turn in response to the criticism, it showed that Big-Eagle did has the intention to do the right thing when called on to do so.

2. (a) Do you think that Big-Eagle is an ethical and socially responsible corporation ? No, I think that Big-Eagle is not an ethical and socially responsible corporation.

(b) If ‘yes’, why do you think so? If ‘no’, what do you suggest Big-Eagle do in order to improve the situation?

In general, Big-Eagle has taken targeted actions against all the criticism from the public.

However, it noticed a certain distance for Big-Eagle to become a responsible corporation. For instance, the increase in hourly wage of employees from $35 to $37.5 was still on a low side.

Although wages are determined by market forces, we see the need for Big-Eagle to raise the hourly wage to an extent that can improve workers’ standard of living.

3. Do you think the government should regulate business ethics and social responsibilities? Why or why not?

Social responsibility is to follow the generally held beliefs about how one should act in a society, although it is not prescribed by law. In some circumstances, like charitable donations and voluntary actions, driven by one’s own will from an ethical point of view, are considered impossible to be regulated by a set of legal standards.

Activity 4: Home Assignment – Case Study “Big-Eagle”

(42)

Topic C02: Business Ethics and Social Responsibilities Student Worksheet (with suggested answers) p.6

BAFS Learning and Teaching Example Updated in 2022

In a company, a code of conduct can be set for management and staff, outlining and guiding the ethical and professional responsibilities of the company on behalf of its stakeholders.

4 In your view, what are the rationales/motives behind Big-Eagle’s actions?

It is reasonably doubt the good intention of Big-Eagle to do the right things.

Big-Eagle eventually reacted with alarm to the public discontent regarding its unlawful and unethical acts to its stakeholders.

5 Do you think ethical and socially responsible business practices are always in conflicts with profitability? Justify your answer.

Every business has a chance to gain or to lose profit whatever it is perceived a socially responsible or socially irresponsible company. It is the truth that a company’s reputation as responsible or irresponsible company does have impact on its business and capacity to make profit.

(43)

Topic C02: Business Ethics and Social Responsibilities Student Worksheet (with suggested answers) p.7

BAFS Learning and Teaching Example Updated in 2022

BAFS Compulsory Part - Business Environment

Topic C02: Business Ethics and Social Responsibilities

Lesson 2 – How Business Ethics and Social Responsibilities Affect Business Decisions

FOUR authentic cases on ethical decision making in business are adopted in the case studies available on the website of the Hong Kong Ethics Development Centre (https://hkbedc.icac.hk/en/resources/case_studies (accessed in April 2022)). The cases are set according to scenarios in different industries/professions in Hong Kong.

You are required to –

● form a group of 4-5;

● read the case assigned, discuss and complete the discussion questions of respective cases (either Case 1 on p.12-13, Case 2 on p.14-15, Case 3 on p.16-17 or Case 4 on p.18-19) from the employee’s perspective at workplace;

● take the following factors into consideration when identifying viable alternatives in an ethical dilemma and choosing the best course of actions –

(1) Any violation to his/her professional, industry specific, or company code of conduct?

(2) Is it against the law, e.g. Trade Description Ordinance, Prevention of Bribery Ordinance*?

(3) Does it correspond with his/her self-values such as responsibility or honesty?

(4) Can he/she disclose his/her decision to others openly and honestly without misgivings?

● select a group presentative to introduce the case briefly and present the answers in class.

*Examples of employee’s act which may violate the Prevention of Bribery Ordinance (POBO) – Any employee

 without lawful authority (conduct constituting an offence is justified or excused by or under a law) or reasonable excuse, to offer advantage(s) (e.g. money) to a civil servant for his/her assistance in leaking restricted information

without the approval of his/her company, to accept advantage(s) (e.g. money or gifts) from a supplier, for recommending the supplier to his/her company

to use false documents / receipts / account records with an intention to deceive his/her employer

Activity 5: Case Studies on Ethical Decision Making

in Business

(44)

Topic C02: Business Ethics and Social Responsibilities Student Worksheet (with suggested answers) p.8

BAFS Learning and Teaching Example Updated in 2022

Case (1): Failure to disclose relevant information (Sales and marketing)

Link: https://hkbedc.icac.hk/en/resources/case_studies/203?select1=16&method=1&keys=&select2=26

Fagin was a sole agent for a sports bag imported from a foreign country. The bags appealed to teenagers and came in various striking colours. They were renowned for its high quality and being colour-fast. One day, Fagin received a complaint from a customer that the colour of the bag ran off shortly after the purchase. Fagin quickly made a refund and hushed up the matter. To avoid further financial loss, he was planning to get rid of all the stocks by a massive sale on the bags before the related news broke out. Meanwhile, he also wondered if he should disclose the defect to the distributors in Hong Kong. He thought it would be fine during massive sale as long as he did not lie about the flaw but simply avoid mentioning it.

(45)

Topic C02: Business Ethics and Social Responsibilities Student Worksheet (with suggested answers) p.9

BAFS Learning and Teaching Example Updated in 2022

Discussion Questions with Suggested Answers:

(1) Was Fagin facing an ethical dilemma?

● Fagin was facing an ethical dilemma that might put his personal values such as responsibility and honesty to challenge.

(2) Would his failure to disclose the information regarding the product defects be as bad as making false claims about the products?

● Fagin might violate Part 1 (trade description in relation to goods) (eb) of the Trade Description Ordinance if the sports bag didn’t comply with a quality standard recognised by an average consumer/consumer.

(3) Should he call back all the defected products from the market in order to maintain a good business reputation?

● It is true that product recalls will crash a company’s/brand’s reputation and marginalize customer loyalty in a certain extent.

● Fagin should take measures to win back customers’ trust after the crisis, sending apology quickly and sincerely, delighting customers with quality customer services, giving customers offers in the forms discounts, coupons, free samples of product/service, etc.

(46)

Topic C02: Business Ethics and Social Responsibilities Student Worksheet (with suggested answers) p.10

BAFS Learning and Teaching Example Updated in 2022

Case (2): Stealing information (Misuse of information)

Link: https://hkbedc.icac.hk/en/resources/case_studies/223?select1=6&method=1&keys=&select2=26

Jackson and Jonathon were mates in university. They both joined in the same architecture firm as junior architects after graduation. Though they were close friends with similar background, they also competed with each other on almost everything.

Lately, the company had an internal competition for making a proposal for a redevelopment project of the company’s warehouse in the suburbs. The proposal needed to consider various factors such as the increasing of labour cost, the shortage of land, the unpredictable economic trend, etc. Both Jackson and Jonathon participated in the competition and worked very hard to draw up a winning proposal. Competition between the two friends was fierce. Through personal connection, Jackson got some useful restricted information on the future development of the nearby lots from the Lands Office for his proposal. He casually saved the restricted information to his computer. One day, Jonathon went to Jackson’s desk asking Jackson out for lunch. Jackson was not around, leaving his draft proposal displayed on the computer screen. Jonathon took the chance to scan through Jackson’s draft proposal and discovered the restricted information.

Desperate to win the competition and to beat Jackson, Jonathon was in a crossroad. He could easily beat Jackson if he stole Jackson’s ideas and the restricted information to improve his own proposal.

(47)

Topic C02: Business Ethics and Social Responsibilities Student Worksheet (with suggested answers) p.11

BAFS Learning and Teaching Example Updated in 2022

Discussion Questions with Suggested Answers:

(1) Was Jonathan facing an ethical dilemma?

● Jonathan was facing an ethical dilemma that might put his personal values, such as respect, responsibility and honesty / integrity to challenge.

(2) Explain how both Jackson and Johnathan violated to their professional, industry specific, or company code of conduct?

● According to the case, Jackson got the restricted information through personal connection and Jonathon stole his information afterward. Such that they both accessed to the restricted information in an improper way.

● Jackson and Jonathon might violate the professional code of conduct and/or the prevention of Bribery Ordinance for offering bribe if they got the restricted information without lawful authority.

Reference Information:

As far as compliance is concerned, Jackson might violate Section 4(1) of the Prevention of Bribery Ordinance (POBO) if he, without lawful authority or reason excuse, offered advantages (e.g. money) to a public servant (i.e. a staff member of the Lands Office) for the public servant’s assistance in leaking the restricted information (i.e. an act in relation to the public servant’s capacity). The staff member of the Lands Office as a public servant, who solicited or accepted the advantage for releasing the restricted information, might also violate Section 4(2) of the POBO.

On the other hand, the Code of Professional Conduct issued by the Hong Kong Institute of Architects requires members to maintain high integrity standard and refrain from dishonourable conduct and practices in the architectural profession. Any member whose conduct is found to be in contravention of the Code or dishonouring the principle of the Code is liable to reprimand, suspension or expulsion.

(48)

Topic C02: Business Ethics and Social Responsibilities Student Worksheet (with suggested answers) p.12

BAFS Learning and Teaching Example Updated in 2022

Case (3): Padded expense accounts (Professional conduct)

Link: https://hkbedc.icac.hk/en/resources/case_studies/216?select1=1&method=1&keys=&select2=26

Leonard was an accounting manager of a listed company. After returning from a regional meeting, company’s department heads filed their expense vouchers. Nothing was out of the ordinary except that one new department head, Cain, submitted a voucher for $6,000 less than the others. Someone in the accounting department thought that this was strange as everyone used the same transportation and stayed at the same hotel. But Leonard who had worked in the company for long enough knew that padding travel expenses was not uncommon. Some of the vice-presidents even joked about it as being an additional fringe benefit. However, the company policy clearly stated that such cases were strictly prohibited and that violators would face demotion or termination. It’s Leonard’s job to decide how to enforce the policy.

(49)

Topic C02: Business Ethics and Social Responsibilities Student Worksheet (with suggested answers) p.13

BAFS Learning and Teaching Example Updated in 2022

Discussion Questions with Suggested Answers:

(1) Was Leonard facing an ethical dilemma?

● Leonard was facing ethical decision making dilemma that he might put his personal values such as integrity and honesty to challenge.

(2) Explain the action that Cain should take as a professional accountant?

● As far as professional conduct is concerned, Leonard should observe the fundamental principles of integrity, professional competence and professional behavior and comply with the Code of Ethics for Professional Accountants (HKICPA Code) when carrying out his duties as the accounting manager. As the company policy stated very clearly that padding travel expenses was strictly prohibited, he should perform a guardian role and report any non-compliance to the management.

(3) Should he issue reminders to all staff to reiterate the company policy?

● Leonard should discuss with his immediate superior or a higher authority in the company, take appropriate steps to rectify or mitigate the consequences of the non-compliance, and decide whether it should be disclosed to the external auditor.

Reference Information:

Moreover, it is an offence under Section 9(3) of the Prevention of Bribery Ordinance (POBO) for any employee to use false documents / receipts / account records with an intention to deceive the employer. Customary behavior or ignorance of law is no defence. Department heads might have committed the above offence for using false expense vouchers and invoices to deceive the company.

They might also have committed a criminal offence of deception contrary to Section 17 of the Theft Ordinance.

Professional accountants have a guardian role in safeguarding the governance of the company and protect the interests of different stakeholders. They should take remedial actions to help the company foster an ethical culture and enforce any related policies.

(50)

Topic C02: Business Ethics and Social Responsibilities Student Worksheet (with suggested answers) p.14

BAFS Learning and Teaching Example Updated in 2022

Case (4): Profit-splitting (Procurement)

Link: https://hkbedc.icac.hk/en/resources/case_studies/220?select1=17&method=1&keys=&select2=26

Daphne, a purchasing officer in a watch manufacturing company, was responsible for recommending spare parts suppliers. One day, a supplier, Simon, invited her for a lunch and made a business suggestion. If Daphne recommended her company continuing to use Simon’s company as a supplier, Simon would mark up the quotation price by 4% from the next purchase order and they could equally split the profit by having 2% each.

Daphne was scandalized when hearing the suggestion. Although Simon’s suggested mark-up price was still by far the lowest among the lot, the quality of his products was not as good as the others and only just met the company’s required standard. On a second thought, she needed an extra income at the moment because she had just made the down-payment for her new flat. After all, her company would still get a good bargain price.

(51)

Topic C02: Business Ethics and Social Responsibilities Student Worksheet (with suggested answers) p.15

BAFS Learning and Teaching Example Updated in 2022

Discussion Questions with Suggested Answers:

(1) Was Daphne facing an ethical dilemma?

● Daphne was facing a dilemma that might put her personal values such as responsibility and honesty to challenge.

(2) Would Daphne commit an offence if she accepted Simon’s suggestion?

● Daphne might violate the Prevention of Bribery Ordinance (POBO) (Section 9) for offering bribes if she (as an employee), without the approval of her company (the watch manufacturing company) accepted an advantage (i.e. 2% profit from the mark-up price offered by Simon) for recommending Simon’s company to her company. The supplier, Simon might also violate POBO for offering bribes.

(3) What factors does she need to consider when making a decision?

● The following factors should be taken into consideration when identifying viable alternatives and choosing the best course of action:

(i) Any violations to her professional, industry specific, or company code of conduct.

(ii) Is it against the Law?

(iii) Does it correspond with her self-values such as responsibility and honesty?

(iv) Can she disclose her decision to others openly and honestly without misgivings?

Reference Information:

Daphne might violate Section 9 of the Prevention of Bribery Ordinance (POBO) if she (as an employee), without the approval of her principal (the watch manufacturing company) accepted an advantage (i.e. 2% profit from the mark-up price offered by Simon) for recommending Simon’s company to her watch manufacturing company. Simon might also violate POBO for offering bribes.

參考文獻

相關文件

(a) In your group, discuss what impact the social issues in Learning Activity 1 (and any other socials issues you can think of) have on the world, Hong Kong and you.. Choose the

fostering independent application of reading strategies Strategy 7: Provide opportunities for students to track, reflect on, and share their learning progress (destination). •

Contribute to the global LMS community and inform about the challenges and opportunities for executing computer- based assessment using the LMS platform in Hong Kong secondary

Hong Kong Education Department (1998).Review Report on the Pilot Project on the Grow with Guidance System – Development of Whole School Approach to Guidance. Hong Kong:

Co-developed by the Hong Kong Palace Museum and the Education Bureau, this teaching resource offers exciting learning content from the Museum's opening exhibitions that bring to

Centre for Learning Sciences and Technologies (CLST) The Chinese University of Hong Kong..

• elearning pilot scheme (Four True Light Schools): WIFI construction, iPad procurement, elearning school visit and teacher training, English starts the elearning lesson.. 2012 •

Briefing Session on the Initial Recommendations for the Ultimate Way Forward of the Business, Accounting and Financial Studies (BAFS) Curriculum and Assessment Event Date &