K to 12 BASIC EDUCATION CURRICULUM

SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT

Grade: 12 Course Title: Business Ethics and Social Responsibility

Prerequisites: FABM 1 & 2, Organization and

Course 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.

CONTENT CONTENT STANDARDS PERFORMANCE STANDARDS LEARNING COMPETENCIES CODE

1. The Role of Business The learners demonstrate an The learners shall be able to: The learners:
in Social and Economic understanding of:
ABM_ESR12-
Development 1.1 differentiate the forms of business
IIIa-d-1.1
1. the nature and forms of 1. identify forms of business organizations
business organizations organizations and their
characteristics 1.2 give examples of the forms of ABM_ESR12-
2. the purposes of establishing business organizations IIIa-d-1.2
business enterprises 2. explain the purpose of 1.3 show how these organizations
business organizations and ABM_ESR12-
contribute to socioeconomic
their role in socioeconomic IIIa-d-1.3
3. the core principles underlying development
fairness, accountability, and development 1.4 give examples of how fairness,
transparency in business accountability and transparency is ABM_ESR12-
operation and stewardship 3. explain the core principles practiced in business and non-profit IIIa-d-1.4
(respect for others’ property) of fairness, accountability organizations
and transparency in the 1.5 share observations on business ABM_ESR12-
4. common practices in business socioeconomic policies and practices IIIa-d-1.5
organizations (decorum, development of a country
protocol, policies, marketing, 1.6 distinguish between good
bookkeeping, reportorial 4. craft simple “Codes of ABM_ESR12-
policies/practices and morally
requirements and Ethics” or “Codes of Right IIIa-d-1.6
unacceptable policies/practices
documentation, etc.) Conduct”

K to 12 Senior High School ABM Specialized Subject – Business Ethics and Social Responsibility May 2016 Page 1 of 5
 K to 12 BASIC EDUCATION CURRICULUM
SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT

CONTENT CONTENT STANDARDS PERFORMANCE STANDARDS LEARNING COMPETENCIES CODE

2. Foundations of the 1. classical philosophies 1. identify the classical 2.1 compare and contrast classical
Principles of Business specifically, virtue ethics philosophies and their ABM_ESR12-
philosophies as they relate to the
Ethics (Socrates, Plato, Aristotle, implication for business IIIe-h-2.1
business setting
Confucius, etc.) principles and practices

2. the impact of belief systems 2. describe various belief 2.2 give examples of how belief ABM_ESR12-
(Buddhism, Islam, systems, and their systems affect business practices IIIe-h-2.2
Christianity, etc.) similarities and differences
2.3 analyze simple business situations
in relation to the business
as they are affected by the Filipino
3. the Filipino Value System setting ABM_ESR12-
value system and recommend ways
(Utang na Loob, Filial Piety, IIIe-h-2.3
of confronting ethical challenges in
Padrino Suki, Bahala na - 3. describe how the Filipino
the business setting
Mañana, Amor Propio, Filipino value system affects the
Family Values) attitudes of business 2.4 distinguish what is GOOD vs. what
ABM_ESR12-
constituents is morally unacceptable among the
IIIe-h-2.4
given Filipino values
3. Social Responsibility of 1. the responsibilities and 1. identify responsibilities to 3.1 suggest ways to enhance employer-
Entrepreneurs accountabilities of the business organization employee relationship and
entrepreneurs and he/she belongs to encourage just and fair business
accountabilities of 2. explain the different policies and practices such as ABM_ESR12-
entrepreneurs toward the models and frameworks of recruitment, promotion, retention, IVi-l-3.1
employees, government, social responsibility marketing and advertising,
creditors, suppliers, intellectual property rights, sources
consumers, general public, and uses of funds, and the like
and other stakeholders; major
ethical issues in 3.2 advocate honest policies and
ABM_ESR12-
entrepreneurship (basic practices in all aspects of business
IVi-l-3.2
fairness, personnel and operations
customer relations distribution
dilemmas, fraud, unfair 3.3 observes and promote policies and
competition, unfair ABM_ESR12-
practices in environmental
communication, nonrespect of IVi-l-3.3
management
agreements, environmental
degradation, etc.)
3.4 cite examples of companies that
ABM_ESR12-
2. models and frameworks of practice social responsibility in the
IVi-l-3.4
social responsibility in the conduct of their business

K to 12 Senior High School ABM Specialized Subject – Business Ethics and Social Responsibility May 2016 Page 2 of 5
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