Hi I'm working on this same topic, but I am just as lost as you maybe we can put our heads together.
Other Accountancy Qualifications
Topic 20 Corporate Social Responsibility & Ethics
@Trephena thank u and ur comments r always helpful.... I would like to know is there any list of recommended software for presentation..... I was considering doodling presentation however not sure whether is it permissible or not??? Thanks in advance dear...........
@nickel - Regarding the basic program the Information Pack says merely:
"your presentation slides should be uploaded as a PowerPoint document"
Slides should not be produced that require any interactive involvement by the marker other than scrolling up and down on screen - so essentially the final format uploaded should show slides containing clip-art, images, graphs and charts in their finished state.
@Trephena the marker wants me to use GRI framework to analyze the company's actions and reporting
Pls how do I use this?
Hi, Trephena,
I am working on CSR_ Topic 20.Grateful if you could help me:
1. Should I use only one organisation or two for the Rap?
2. Should I prepare a questionaire for this topic to gather information? In the open tuition site itself, its stated that for topic 20, we must focus on secondary data, is it true? Does that mean there is no need to collect primary data on the org? and thus, no need to prepare a questionaire? Plz advice.
Thanks,
@unyimeedem - The emphasis here is on 'framework' as the Global Reporting Initiative is quite complex so I suggest that you use p. 9 of this as a guide to some of the areas to look at:
https://www.globalreporting.org/resourcelibrary/GRIG4-Part1-Reporting-Principles-and-Standard-Disclosures.pdf
Not all of these would be applicable to your organisation and there are too many to be able to cover them all so you will need to be selective. I think you should also look at Carroll's Pyramid - there is some overlap between the two (many of the facets in Table 1 could come under 'legal' and 'ethical' dimensions included in the Pyramid for example). However you should also include charitable initiatives and community projects as part of the 'philantrophic' dimension.
It is important with T20 (as well as with T17) that you look for independent articles from the business press and the internet so that you are not just relying on company statements. For example a current ethical issue is global organisations moving their head offices to low tax countries and arranging complex intercompany transfers to minimise the tax liabilities in many of the countries they actually operate in. Statements from such companies that 'they pay all their tax as due' is only half the story - this may be so but is it morally and ethically right that they aggressively pursue tax avoidance policies so that the minimum is given back to many of the countries they depend on for income? So rather than just repeat all the positive statements that the company makes, try to provide evidence that either supports or contradicts this so that your report is balanced.
@Trephena thanks alot. The organisation in study is Apple Inc.
Apple has published an environmental report for 2014. Do I use the content of this report to benchmark against the GRI framework in page 9?
I have also included Carroll's pyramid but the marker specifically told me to use Mendelow's matrix and GRI framework.
Your advise is highly appreciated as I have no clue on where to start from with GRI
@tanvi2211
1. There is no need to have a specific comparator as CSR encompasses many aspects and different companies put different emphases on the various aspects so direct comparisons with just one company is not very effective. However what you can do is look at these various aspects and find companies that excel in particular areas via your Research and 'benchmark' against these - in effect you will be measuring your company against 'best practice'.
2. Primary research for T20 is not really advised. The prob with Questionnaires is that unless you have experience in putting together a questionnaire you are likely to waste your time in producing something that does not measure anything reliably and is too subjective to be of any use.
A better way of approaching this topic (and T17) then trying to do primary research is to supply some independent information (e.g it is not produced by the company) to support or present an alternative point of view of company statements. This way you are adding 'balance' to their CSR statements and sustainability reports. Look for some articles from bodies that focus on ethics and sustainability. From their websites you will get ideas and 'leads'. So for starters look at the first of these in relation to (1) above
https://www.forbes.com/sites/susanadams/2014/03/20/the-worlds-most-ethical-companies/
and also see the website of Applied Corporate Governance as they have discussed ethics well and on another page there are links to various articles
https://www.applied-corporate-governance.com/define-business-ethics.html
https://www.applied-corporate-governance.com/business-ethics-articles.html
@unyimeedem - the marker would have mentioned using Mendelow in relation to the stakeholder analysis (the final element of T20). GRI and Carroll's jointly are part of the analysis of the company's ethical, sustainability, philanthropic policies etc.
Yes benchmark Apple on important aspects of p.9
Also see my recent post above to tanvi2211 (moved from elsewhere) as that may have some links that will be useful to you too.
@Trephena thanks for your advise. another issue is this;
how do i use footnotes in my report? i contacted OBU about copy and pasting company stated policies.
and the response was that i must introduce the text and cite the sources using footnotes to avoid plagarism.
@unyimeedem - when you use statements such as these they MUST be in quotation marks like"this" to show they are not your words. Then you can either insert a reference in brackets at the end e.g (XYZ Sustainability Report p.10, 2014) or using MS Word insert, put in a footnote using the subscript in the Font option and then you would put these details of the source at the appropriate matching number at the bottom of the page. It is hard to explain but not too difficult to do and you can go on YouTube to see how it is done.
However only quote what is absolutely necessary as OBU prefer you to use your own words as much as possible rather than copying long passages
@tanvi2211 you'll fail if you do a questionnaire on this topic.
I already failed because I did a questionnaire. The marker said it wasn't useful
@Trephena I have evaluated Apple's business practices on key stakeholders like customers, investors, suppliers & laborers. I did this by comparing the stated policies to the business practices and found out that the policies just exist but is not being followed as their business practices are totally different from policies.
This is an extract of what the marker wants me to do.
You need to consider an analysis of the company's actions in relation to appropriate models of ethical behaviour and CSR. You would do well to consider using Mendelow's matrix and referring to the Global Reporting Initiative as frameworks to improve you analysis of company actions and reporting.
You should gather much more information about the company's activities in relation to key stakeholder groups (as might be indicated by analysing according to Mendelow's matrix). Given the company's sector, what are key ethical and social issues which they should pay attention to? Who is affected by these? What are the company's stated policies, and do their actions seem to accord with these?
For GRI, will I compare the selected categories in page 9 to the business practice?
For example: child labor, will I write that the stated age for employment is say 18 but findings reveal that 15 year old is found in the factories?
Apple published an environmental report in compliance with GRI framework. Am I suppose to compare this report to best practice or their business practice which is very much available in the media?
It's my final submission pls help me
@unyimeedem - Is your first paragraph about what you had done previously or what you have now done for your resubmission?
With any topic the markers want to see evidence of 'critical thought' which basically means that you have shown that you have looked at something and not just accepted the situation but examined it from different angles. So by comparing actual practice with stated policies you seem to be doing this and this should greatly improve your work.
By doing the sort of comparisons you mention you will have also needed to use independent sources (i.e. articles not written by the company) as well as Apple's own reports and statements - which again is good as it (a) shows research (b) the 'balance' I mentioned in an earlier post and (c) demonstrates objectivity (you are not just accepting the company view of things). So presuming this is your new work this all seems to be moving in the right direction now. :-)
Show that you have used the GRI framework for some of your work and yes bring in the child labour issue (and maybe point out that your research indicates that Apple needs to 'audit' its suppliers better in this respect to ensure consistency in policy and practice).
The idea throughout is that you subject the company's CSR to valid scrutiny so comparisons with best practice and/or business practice are appropriate. In fact if you find that the GRI is inadequate in any aspects then you can legitimately mention this in your Conclusion & Recommendations section. Constructive criticism will enhance your work - emphasis on the word constructive as you need to support statements with facts and references (not just make sweeping statements). Effective evaluation is about demonstrating that you are using sources sensibly, presenting reasoned arguments and thinking for yourself.
Your suggestions now seem to indicate that you have grasped what is required so hopefully this time you will be successful
@Trephena thanks.
The first paragraph is on current research.
I also found out that GRI uses United nation Global Compact (UNGC) as an indicator for best practice relating to page 9
@unyimeedem - great stuff! (Remember to reference well too throughout).
I suggest that you also start your Resubmission Statement - see my article on this called 'The Resubmission Statement - why a good one is your key to success' on our homepage www.opentuition.com/obu
As this is your last attempt you need to ensure that you have addressed all the areas the markers and moderators highlighted and by starting your statement now it will be like a checklist. You sound as if now you have the proper focus so well done and keep up the good work! :-)
@Trephena thanks
Please how can I apply Carroll's model to my report?
I have included charitable initiatives like you advised.
@unyimeedem - I suggest in your methodology or in Part 2 you mention that your analysis will be covering Carroll's Pyramid and include one of the usual images for this (referenced). As your stakeholder section will be dealing with profit and shareholder returns this covers the economic dimension. For legal and ethics there is some overlap. I think you are looking at some of the GRI issues on these and also discussing issues like chiild labour and the moral/ ethical issue of 'legal' global tax avoidance. You have also done a section on charitable and philanthropic initiatives so all round by the end you should have covered Caroll's.
In your conclusion you can just relate back to your objectives and mention that in your work you have referred to various relevant models including Carroll's and Mendelow as well as basing your work on the GRI so that you believe you have researched the theory of CSR adequately and by using many independent sources you have tried to give a balanced view of Apple's actual CSR and ethical pracices. In this sense you won't have a definite section called 'Application of Caroll's Pyramid' but it will all be there and that is what counts. You can also more or less summarise the above when completing your Resubmission Statement. I am reliably informed that most markers review this and previous feedback to see whether a resubmitting student has followed the advice and then expect to see evidence of it in the work. This will show that you have addressed the issues and made all the necessary improvements (hopefully) and now deserve to receive a pass :-)
@Trephena thank you so much.
Hi Trephena,
Since am resubmitting my RAP, grateful if you could tell me :
1. whether my mentor is required to do the online mentoring course so that I can use his name while submitting. Also, whether it is free or my mentor needs to pay for it?.
2. Also am from Mauritius, where can I have a list of registered mentors for the rap.
thanks.
@unyimeedem - I forgot to mention this when it comes to philanthropy: there is often an inverse relationship in some companies between how much is given to charitable projects and the amount of publicity companies tend to give to it. A way of evaluating it is to see how much as a percentage of profit goes on such initiatives (if the Info is available) and whether it is increasing or decreasing in line with profit.
(Of course commercial companies exist for the benefit of their owners/ shareholders so there are limits on how much philanthropy can be given directly).
@tanvi2211 - For the rules about mentors you need to see the P31/32 Information Pack but you will have to use a listed mentor. The OBU website contains all the names and contact details so you should register there as a mentee.
If your existing mentor has not done the OBU Mentoring course they will have to pass this and meet the professional requirements in order to be listed. There is a charge for the Mentoring course - I believe it is about GBP 85. I am told this is because of the costs of setting up the mentoring website and maintaining it but it is not intended to run as a profit by OBU.( In actual fact I was told by the Programme Director, Jane Towers-Clarke that once all the set-up costs have been recooped there were proposals to use any surplus to assist students suffering particular financial hardship with their mentoring and submission costs. This way very poor students who had the ability would not be precluded from the degree program because they could not afford the marking fee etc. )
After consulting the Inf. pack, I am still confused. My existing mentor is a former lecturer in a university but is currently working in a financial company and PHD qualified. Does he still need to do the online mentoring course?
Thanks,
@tanvi2211 - The answer is most probably he will need to do the course but check with OBU's admin office as they set the rules and therefore are the only ones who can give you a definitive answer
@Trephena which company can I use as a benchmark to evaluate Apple's CSR policies? my mentor said industry best practice but i have searched and did not find anything.
secondly, i would like for you to help review my work when am done. pls, its the last opportunity i have to pass. help me pls
thanks
@unyimeedem
Your mentor is right - you should try to benchmark some of the CSR aspects where possible with best practice. Take a look at this article - there are two pages of it and on the second you will see that Apple is ranked 9th behind Microsoft. I think it would be reasonable therefore for you to look at what Microsoft does that is perceived as better than Apple
https://www.forbes.com/sites/jacquelynsmith/2013/10/02/the-companies-with-the-best-csr-reputations-2/
You might also mention that both good governance and CSR start at the top and that the attitude of the leaders filters down and influences the culture of an organisation. You could mention that Bill Gates has set up the Bill Gates Foundation from his own personal fortune. I believe Tim Cook has pledged to give away a lot of his own fortune (but in this sense perhaps actions speak louder than words).
I am sorry but I am not able to review individual student work. Some experienced mentors who have the relevant skills are able to offer a specialist service in critically reading a completed report and providing a review feedback to help students pass. So you might like to consider this option. However as I have indicated to pass you need to: show balance in your research (use of some non-company sources); good and appropriate use of theories and models (particularly in applying them); demonstrate some critical thought (questioned, critiqued, compared and contrasted some aspects of the company's CSR perhaps with some benchmarking) and not just accepted the company's statements and its view; good layout (use adequate line spacing and diagrams, graphs and charts wherever possible); full and appropriate referencing (ensure that you have references in the appropriate place in the text and the designations match those in the list).
You must also ensure that you have addressed all of the marker feedback - the feedback sets out what the marker thought was missing or wrong and the next marker will expect you to have ensured that you have corrected all the deficiencies.
Finally do not make 'sweeping statements' that is saying how wonderful the company is. The marker is not interested in your personal opinion but they are interested in facts and proof of what the company is actually doing (as opposed to what it might say it is doing) and how this measures up to what is expected of them or to what others do . You are expected to stay fairly neutral and just present an objective report with good examples of both what it does well and perhaps what it does not do quite so well. Good luck! :-)
@Trephena thanks alot
Hi,
I am doing Topic 20. under Business Ethics I have used the model by Johnson, Scholes and Whittington's the three levels of business ethics but my mentor is suggesting that Gary Owens and Adams 7 stances of CSR will be a better fit. I am confused as to how this would be relevant. Please advise.
@Naureen - although some application of models is required the emphasis in T20 is actually establishing how ethically the company operates in practice. This means that you need to research so that you can establish the reality not just what the company says it does.
So the answer to your question really depends on which model your research indicates would be best. The marker wants to see some definite application not just a long discursive commentary on the theory of ethics.
Normally in fact I suggest that students apply Carroll's Pyramid as it is relatively straight forward and do Mendelow's for stakeholders. The theory behind Carroll's can be set out and examples given. Some of the dimensions can also be developed further within the stakeholder analysis te.g.economic for shareholders etc (see the link to the Kaplan knowledge bank for further examples): https://kfknowledgebank.kaplan.co.uk/KFKB/Wiki%20Pages/Theories%20of%20Corporate%20Social%20Responsibility.aspx
Areas markers may home in on are (a) philanthropy - they expect some discussion of the company's charitable initiatives. (b) They also seem to have come to expect some examination of ethical practices within the supply chain (and how well the company audits and manages this) and (c) the reality of the employer-employee relationship (e.g. are workers paid the minimum wage? what is the percentage of the compensation package to the CEO to the average employee and is this rising faster than their wages?).
I have suggested that students also look at how a company arranges its tax affairs and look for independent articles that examine in effect whether the company proactively tries to avoid paying tax in some jurisdictions to minimize tax and how ethical this is given that they are making profit from consumers in that country but giving little back to the community as a whole. As I said the emphasis is on the reality not the company statements. Markers seem to want a balanced report and fail if it is overly reliant on the pious platitudes that the company sets out in its CSR statements unless there is proof that the idealised version co-incides with what they actually do in practice
@ Trephena, thank you very much. Your suggestions are indeed very helpful. I have already used Carroll's CSR pyramid and Mendelow's matrix in addition to that I was thinking of using Johnson Scholes and Whittington's three levels of business ethics to justify my analysis about the company's ethical stances.
As you suggested I will put more emphasis on the philanthropic activities of the company. This is my first submission and I really hope to pass. Any suggestions would be highly appreciated.
@Naureen - as I have suggested on this forum topic previously - don't just re-write the company's CSR statement - question it and critique it and look for independent evidence to either support or contradict the stance they are projecting. Remember it may not be what the company says it does, but what it doesn't actually say it does (i.e. glosses over what it thinks doesn't promote it in a good light - like the tax issue) that may be more important!
Remember layout is also important - make it as pleasing as possible: adequate line spacing, headings, sub-headings and graphs and charts where you can to 'liven' up the text. Also ensure you reference fully and correctly - see the new article and FAQs that I have produced on our homepage for this: www.opentuition.com/obu
And don't overlook the SLS - surprisingly even some students who get an A or a B for the report have been known to fail it!
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