MBA Business Administration
University of the People
BUS 5115-Business Law, Ethics, and Social Responsibility
Case Study: Corporate Social Responsibility
Introduction
Corporate social responsibility (CSR) is a type of self-regulation that shows the business's efforts
to be accountable to the well-being of communities and society through several environmental,
ethical, and social measures (Fernando, 2022). The case study focuses on Kirk, who is an
Assistant Controller at a mid-sized manufacturing firm. He was being mentored to take the
Controller's position by the firm. Consequently, he joined a meeting related to the monthly
financial summary of the firm prepared by a prestigious firm.
This was a great learning experience for Kirk, however, the consultant revealed the firm's plan
for a new manufacturing plant. The new manufacturing plant will be located at the current
location but it will increase the waste produced and increasing the current treatment facility
increases the cost which is not desirable. The conflict is if Kirk will make the effort to make the
accountability of his firm or will he be negligent to this issue and the impact of his decision on
the firm and his future career.
The Relevant Facts
The current waste treatment facilities will not be able to meet the industry standards when the
new plant starts its operation. However, it will be able to meet the federal standards, and adding
another waste treatment facility will increase the cost per unit which is undesirable. This idea
was supported by Bob (the President), John (the Chemical Engineer), and Henry (the Controller).
Furthermore, the President has mentioned that their competitor doesn't have the waste treatment
facilities that currently exist in their firm the additional expenditure to meet industry standards
was rejected.
Ethical issues including the extent of Kirk's responsibility to take action: