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HND/BM Business Ethics

Contents L4.1 Research a current ethical issue affecting a selected business ................................................ 2 L 4.2 Report on how the business could improve the ethics of their operations whilst meeting objectives and ensuring good employer/employee relationships ...............................................10 L 4.3 Design a suitable ethical code................................................................................................14 Reference .......................................................................................................................................20

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L4.1 Research a current ethical issue affecting a selected business
Introduction about Selected Business According to the assignment criteria, our selected business is Apple Inc Company. It is an American manufacturing company which produce computers, iPod, iPad, I phone and other software. In the last decades its become richest and famous manufacturing company in the world. It is well reputed company but it has several issues within their business, such as the workers assembling iPhones, iPads and other devices often labor in harsh conditions, work environments and serious sometimes deadly safety problems, Employees work excessive overtime, in some cases seven days a week, and live in crowded dorms. Some say they stand so long that their legs swell until they can hardly walk. Under-age workers have helped build Apples products, and the companys suppliers have improperly disposed of hazardous waste and falsified records. Few years ago, 137 workers at an Apple supplier in eastern China were injured after they were ordered to use a poisonous chemical to clean iPhone screens. Within seven months last year, two explosions at iPad factories, including in Chengdu, killed four people and injured 77 (www.nytimes.com) Ethical issues in business Meaning of ethics , it is refer to approved or accepted code of conduct it means each organizations have specific code of ethics, and ethical issues are set of moral values so the moral values are need to be concentrate while carrying out the business activities . Business operations are always depending on the customer so when businesses operate in a society it should structured around moral values. And a business has several responsibilities, such as provide the public with quality goods and services which will develop the peoples living standards. In the long journey, wrong dealings and corruption of the business will ruin the good reputation of the business and negatively impact on businesss sales. And the company should to obey with the legal requirements and observe and follow the principles of ethically in their dealings. And the business should consider the expectations of their valuable customer and should give out quality and safety products. There is several ethical issues are available which directly or indirectly impact the business performance. The employees who work within your organization, they have rights to have welfare facilities, so the company should obey with law and ethical values ensure that employers should provide good health and safety system to their employees. IIS City Campus Page 2

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A business should have set of ethical standard, when hand over reports to their stakeholders. There are numerous ethical issues which can impact on business overall performance. Such as child labor, globalization, carbon foot print, corporate social responsibilities, fair trade, corruption, animal testing, whistle blowing and green washing and sources of timber. For example: The tobacco industry which sell unhealthy product to the consumer, ethically it is wrong to sell its product to the market which easily adopted by the children but ethical standard says their business is not illegal, because the business considered in their product and indicates that it is leads to negative impacts on health. (toolkit.smallbiz.nsw.gov.au)

Current ethical issue affecting an APPLE business Corporate social responsibilities (CSR) CSR analyses economic, legal, moral, social and physical aspects of environment Bamard (1938) One useful definition of corporate social responsibility is that it requires the cantoning commitment by business to behaving ethically and contributing to economic development while improving the quality of life of the workforce and their families as well as of the community and society at large. (Ronald R. Sims, 2003, p.p43) Apple Inc business is not only responsible for delivering their products in market, they are also accountable for the impact those products and services have on the society, environment and the economy. How to calculate and make certain appropriate ethical standard, how to source materials, how to ensure the health and safety on employers and other stakeholders, how to decrease the negative effect of delivery their products and services on the environment these are some of the major corporate and social issues that Apple Inc business should meet when sell their products and services to the consumer.

Corporate social responsibility is needs to become part of the business because it is important for ever business because corporate social responsibility forces the business is not only to consider their stakeholders short term interest, but also it forces to consider how to meet their stakeholders long term needs without compromising about the future generations. IIS City Campus Page 3

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Apple Inc business value chain aligned with corporate social responsibilities According to the corporate social responsibilities the Apple business is responsible for the effects on social, environmental and economics, so they must make their business operations with ethical considerations. When Apple Company carries out their business performance they need to consider the impacts on social which means on their employees, and other stakeholders, for example company should pay fairly salary to their employees, and keep their employees satisfied by providing safety working environment and motivate them to work reasonable hours. And should not use child labors for make their products and pay fairly price to their suppliers. On other hand they should consider the environment, so the company should properly consider to reducing energy level from their manufacturing process and other resources, and reducing the wastages from their services and products. And also they have economic responsibilities which consider increasing economic value for society. Corporate social responsibility contributed with an organizational goals and objectives; also it is directly impact on all the activities of the organization. Here I am using Porters value chain analysis for explain easily how corporate social responsibilities contributed with each activities of the business. Porters value chain analysis includes all the firms activities it is divided into two categories such as primary activity and support activities. Figure 4.0 illustrates how corporate social responsibility aligned with Apple manufacturing companys primary and support activities. Primary activities are essential in the manufacturing firm. The primary activity divided into five types of activities such as inbound logistics, operations, outbound logistics, marketing and sales and services. Inbound logistics involve the relations ship of suppliers and it required to receive and store of the raw materials. According to the corporate social responsibilities the company should have responsibilities for pay fairly to their suppliers and keep them satisfied. Also the business should not only consider their profit, they should also consider their society, and so corporate social responsibility contributes to the firm inbound logistics activity to force the company to use quality raw materials with considers their users. Operations, this activity are involving transform inputs into outputs, producing products by using raw materials. Apple manufacturing company need to manage the social and environmental impact of their outputs, considering the safety of their consumers, who use their products, not only consider the human should also consider the whole bio diversity, should not use hazards materials, so the company should use recycled materials to reduce its environmental footprint.

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F Financial reports Government practices

Education & job training Ethical practices Safe working conditions Lay off policy Recycling Product safety Procurement & supply chain (child labor) Use of particular input

Tt Transportation impacts Uses of raw materials

Discharge & wastages, Hazardous materials, Bio diversity impacts Labor relation

P Pa packaging use and disposals Truthful advertising Consumer information Disposal of products Customer privacy

Figure 4.0

(authors assumptions)

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Company should reduce the uses of energy level by reducing wastages during the manufacturing process. Unwanted energies and disposals also effect the environment and society very badly. So the company should consider to reducing the wastages level.

Outbound logistics include the activity required to collect and store out puts of the company, here the outputs are store and packaging them to delivery in markets. The business has some proper strategies in packaging to attract their consumers, but corporate social responsibility is contribute to reducing the wastages from packaging , for that the company can reduce the size of packaging of their products.. If the company meets corporate social responsibilities they can reduce the risk which they meet from the government law and requirements, and also company get advantages likely reducing the cost advantages by reducing the raw materials wastages.

Marketing and sales, this activity involve in businesss sales, businesss promotion activities, it is one of the main area where the an Apple manufacturing company makes the greatest impact on the environment and society is through this process, in this activity the Apple manufacturing company delivering their products and services to their customer. The corporate social responsibility ensures that the business is accountable in the consumer safety so the business should produce the quality, innovative and least harm products for their customer, and should meet their satisfaction level by producing the products with considering their needs and wants because consumers are the back bone of the business. Promotions program such as advertising is most essential strategic method of the business, all the companies make advertising when introduce and deliver their products and services in market. People are attracted by the advertising and they trust and gained information about the products and services from the advertising , so when Apple company promote their products and services to the market they should provide truthful information about the products., also the corporate social responsibility contribute to the environmental protection so the Apple business should consider the environmental impacts and they can produce recycled products, least energy used and less wastage generated products for reducing the environmental footprints.

Service this activity involve in after sold services like warrantee, guarantee and repairing services .the Company should consider the impacts on social and environment when they make their services to their customer. According to the corporate social responsibility the business has IIS City Campus Page 6

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responsibility to protect customer privacy. The Apple manufacturing company will have potential benefits if they reduce the impacts on social and environmental, they can reduce the inefficiencies by using less energy, minimizing wastage and reducing materials and packaging it leads to significant fewer inefficiencies, also corporate social responsibility helps to increase the market access , and increase the brand reputation among particular markets. Because if the company properly follow corporate social responsibility the company definitely reduce the impacts on society and environment so the people will trust the organization and its activities. It will leads to higher growth among business market. Support activities are also important for the business performance; it has four sub activities such as firm infra structure, human resources, technology and procurement. Firm infrastructure includes each functions and departments of the company and the size and other structure of the organization. Corporate social responsibility impact on social in such ways the Apple should pay fairly salary to their workers, the company each functions include numerous employees, each employees have right to get fairly advantages from their company, the businesss performances are also impact on their employees in different ways, so according to the corporate social responsibilities the company should keep their employees satisfied by pay fairly salary and motivated them to work reasonable hours, and the company treat their employees as the part of the organization by delegations some authority to them and provide some specific responsibilities to them. because employees are the key stakeholder of the company so the top level of the company should inform everything to them for example company should let them know about their financial reports, annual reports not only to their employees should also providing it to all the stakeholder who have interest and power of the Apple manufacturing company. And the company should obey the legal requirements, also should properly follow government policies such as taxations and regulations for protect their business performance from the law and legislations under government pressure Human resources, this activity involved in recruiting, hiring, training, developing, pay off and dismissing, human resource is responsible for handle the human (employees), Corporate social responsibilities guarantee that company should provide safety working conditions to their employees but Apple did not meet that obligations Apple employees are working in harsh conditions where they are assembling I phone, I Pads and other devices so human resource activity did not meet proper ethical consideration, also corporate social responsibility impact on this activity in such ways such as CSR says the employer must provide safety working environment to their employees but in that company, working environments and serious sometimes deadly safety problems, also IIS City Campus Page 7

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CSR ensure employer par fairly to their employees and make them to work reasonable hours but in Apple ,Employees work excessive overtime, in some cases seven days a week, and live in crowded dorms. Some say they stand so long that their legs swell until they can hardly walk these are the main issues where employees are affected in that company, also CSR ensure provide proper training to their employees so the company make immediate actions to provide healthier working environment to their employees with proper training and education about their job, also company should obey with some labor laws under government legal policies if not the company cannot stop government involvement in business performance, because government and some other society persuade the business to take seriously issues such as health and safety, diversity of environment.

Technology and development, this activity involved to using equipment, hardware, software, procedures and technical knowledge brought to tolerate in the firm's transformation of inputs into outputs. Corporate social responsibility also impact on this activity in different ways for example it forces to the company to consider their ethical practices when using machineries and other equipment for build up their products, employer should provide appropriate training to their employees about the machineries and let them know how to use it equipments and machineries because employees may be affected by the equipments and machineries when they handle it, so employees should have proper knowledge about their job with machineries, also the company should using advance machineries which helps to recycling process of their disposal and wastages. And if the employer does not consider their employees welfare and product safety they will never meet the ethical obligations and ethical and legal requirements will make actions against their business performance, it will leads to bad reputation.

Procurement, it is the gaining of inputs, or resources, according to the corporate social responsibility, the business has some further responsibility, corporate social responsibility says that the company do not use child labors for their business purpose, but an Apple manufacturing company they are using under age workers for build up their products, ethically and legally it is wrong to have child labors for their purposes, also child labor issue mentioned that the company do not use child labor for employment .government practice also make actions against the company if they are using under age workers for their business purposes, it will leads to affect the company name , and company should use particular input for build up their products because if they using different type of raw materials it will lead to lower quality of the output , its maybe be affect the IIS City Campus Page 8

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social and environmental , so business should use particular input which gain from particular supplier. The corporate social responsibility impact on the each activities of the business in different ways, if the company properly maintain its responsibility, which ensure by the Corporate social responsibility they can get many benefits like reduce risk with building actual culture of doing right thing, it can help avoid corporate reputation from damaged business attention from government law and the media, and also it is help to reduce the cost by using less energy, minimizing wastage and reducing materials and packaging , and corporate social responsibility impact n the business performance to increase its market access by providing new market opportunity , also its help to increase brand reputations by building a reputation for truthfulness and best practice of the business. And also its helps to increase employees engagement by adopting ethical practices and make it easier to recruit good employees.

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L 4.2 Report on how the business could improve the ethics of their operations whilst meeting objectives and ensuring good employer/employee relationships
Objectives of Apples business Business objectives are something that the business wants to achieve over a set of period of time, the objective must be measurable, realistic, clear, attainable, and within a set of frame. (Johan Strydon , el al, 2007, P,80) Apple business objectives are, Apple manufacturing company is an electronic devices designing and manufacturing company, it is famous and well reputed company and also have to compete with other competitors such as Samsung, Black berry, Nokia and HTC. It is a leading company in the market even though they have to keep on their research and development to build up or modify their further objectives in order to produce advance and user friendly technologies which helps to make them the leading business in global level. Apples business objectives are, To expand their sales to customers who have not yet own any Apples products. To produce hassle free products that provides service and enjoyment for customers Become the leading business in the mobile market (http://sites.cdnis.edu.hk) How the business could improve the ethics of their operations whilst meeting objectives Apple is operating their business in different part of the world and they need to make sure that they did not damage or make harm to the community and environmental which they operate, and they should consider that they are comply with the rules and regulations which is accomplished by the government of the countries in where they operate. Apple business should consider what they are doing for the society and environmental, because all the businesses are responsible for do right thing for social and environmental, business ethics should be practice in every company, because company have moral responsibility for its employees, communities and stakeholders. One of the Apples main objectives is to expand their sales in customer who have not yet own Apple products, an Apple business formed some proper strategies for reach that objective, and they are IIS City Campus Page 10

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aim that objective by using advertisement strategic and expanding distribution network to reach more consumer into internet providers, third party retailers, and flagship stores. Another objective is Apple is to produce hassle free products that will provide service and enjoyment for their customers, Apple reach this objective through research and development strategy , Apple believe and invest in research and development activity which helps to producing quality products with new features and improved new generations product. The last biggest Apples objective is to become the leading business in the mobile market, they have a strategic to reach this objective, the strategic connected with this objective is to become an online search machine and platform for online advertising with monitoring the works of Google and Yahoo and research and development in online search and advertising. Apple business have those above objectives to be achieved, meanwhile they have to consider business ethical considerations by using proper and particular ethical code to reduce the risk from external factors such as corruptions and other troubles which meet by the business. Whole Apple business group is responsible for the business performance. Every employee has particular responsibility for reaching its business objectives. So the company should consider their ethical code while motivate their employees move towards to work hard together for accomplish above objectives, Apple can improve their ethics of their business performance by improving the health and safety measures of the employees, so this health and safety measure will leads to reduce the risks at work place which meet by the employees. Also employees are gained training on how to carry out safety measures during business operations and also safety equipments and uniform are provided by the employer to help employees from injuries and accidents at Apples work place. According to the Apples ethical responsibilities for their employees Apple also provide a good working environment to their employees for carry out their daily activities. Apple reaching above the objectives with moving friendly way to their consumer, customers are the back bone of the business they are one of the essential stakeholder who have interest and power of the business, so they are aiming their objectives by providing quality harm free products with consider of the consumer safety. Apple can improve their ethics whilst aiming those objectives by dealing responsibly with the consumer and giving customers encouragement and keep good communications with the customer, and producing the products and services as they promised with harm free, because company should consider the customers safety as well as their needs while considering ethical considerations. Apple can also improve their ethics by pay fairly to their suppliers, because ethics meaning do right thing to the community who have affected by the business, supplier are the one of the essential IIS City Campus Page 11

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stakeholder of the business who helps to aim those above the objective. Because he is the key player who provides raw materials to the firm for the business operations, so the Apple must treat them fairly with good pay. Apple cannot structure those objectives without considering impacts on environment. Apple has to introducing and producing new products with new features to aiming those objectives. But business should make sure it did not cause damage or harm for the environment, whilst meeting their objective. Apple should consider the environmental pollutions while they are using chemicals to clean up their I Phone screens and they have to reduce the effects on environment during their manufacturing process for increasing their business ethics.

How Apple could improve the ethics of their operations by ensuring good employer and employee relationship Employee and employer are the essential people in a business. They should be treated with fairness by the company. Usually when an employer hire an employee for a job, the employer also starting a new relationship with that employee, because employees and employers are working together and often meet at work place, and this strong relationship helps to keep the employees happy and satisfied at work place and increased business productivity , finally its lead to the business success. Generally their relationships should be mutually and respectful. Apple can improve the ethics of their operations with ensuring good employer and employee relationship in various ways Good communications: Employers and employees keep good relationships at Apples work

place. This can improve business ethics of its operations. If Apples employers provide enough information to their employees and communicate effectively with their employees there will be not any barriers in communications. Generally Apples organizational structure is divided into three categories from top level to lower level, if there is proper two way communications between employers and employees. This can improve the operational activities within the firm. When employees are communicate with their employers through emails, memo and face to face , they let to employers know how they are carrying out manufacturing activities and troubles, what they are facing at work place, and let them know their needs and wants through the proper communications, this will improve the performance of individuals. Employees and employers are should be working together for a common purpose in a team which formed within the firm. Communications play a very IIS City Campus Page 12

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essential role within a team, its brought different people from different background and culture with various knowledge and skills, its helps to success of the common purpose of the team. Delegations of responsibility: Apple can improve their ethics of their business performance by delegating of its responsibility to their employees. Every employee have particular responsibilities at their work place, even thought he/ she will never feel as that they are the responsible person until he or she feel satisfied on their role. So employer should make them satisfied and make them feel that they are the essential person at work place by handover some tasks which means delegating some responsibilities and authority to their employees based on their base on their experience and qualifications. It will leads to higher productivity and higher growth because employees feel that he a responsible person for that particular role so they will work hard and increase its productivity. Motivation of employees: This is also helps to increase ethics by ensuring good employee and

employer relationship. Employees should be motivated at work place. Employees are should be motivated by their employers at work place because motivation is one of the strategy for increasing business success, Apple employers should motivate their employees by providing peaceful and harm free working environment, and pay off fairly salary, wages , bonus and promotions. If they are keeping motivate their employees the employees will belongs with their jobs responsibility and trust the employers as well as the company. And also company should encourage them by providing and enabling rewarded for their best performance, this motivations strategies lead to higher growth because employees are trust the employers and work together with them for the common purpose of the Apple objectives.

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L 4.3 Design a suitable ethical code.
Code of ethics An Apple is a leading global company with large amount of employees and has business operations in many countries worldwide, Apple manufacturing company is fully committed to obey with law and legislations as well as they are applying strict global code of conduct to all their members such as managers, business partners, employers, employees, suppliers, customers, share holders and other stakeholders. The code of ethics is a written format of guidelines created by the organizations for their members and its designed to help to all the members carryout their business honestly with truthfulness with an organizations core values, standard and mission. Apple values and code of ethics

Figure 4.1

(Authors assumptions)

Above the figure given the management philosophy, core values and management principles of the Apple manufacturing company, Apple manufacturing company tries to become a world leading company by following their management philosophy. And Apple has five business principles and its principles hand out as the basis for its code of ethics in obey with legal and ethical standard. IIS City Campus Page 14

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Code of ethics and business conduct of Apple Inc 1. Work environment

Employment practices: Apple should treats all its employees fairly, ethically, and with

respectfully, the Apple manufacturing company should obey with law and regulations of each country where it has their business operations, and in accordance with those law and regulations they should provide equal employment opportunities without any discriminations based on age, gender, disability, race, religion, citizenship, marital status, family situations, and country of origins.

Harassment and personal security: Apple policies should be protecting their employees from

harassment, discrimination and unfair treatment at work place. Employees. It including all forms such as sexual, physical and psychological abuse, employees always want to work at a professional and healthy working environment. Occupational health and safety: occupational health and safety is very essential policy at

work place so Apple should ensure safe working conditions, equipments and good working environment. Apple promotes their employee involvement and responsibility by identifying and avoiding hazardous conditions and the risks of employees injury which they are facing at work place. Apple should ensure continuous improvement in health and safety performance through close corporations with management, employees and labor unions. And also Apply should commit to provide health and safety in such ways, they should make the health and safety policy at work place as the priority practice in organization, keep maintaining good communications with the employees and put into effect with the Employees involvement, work places specific rules and safe work methods and conduct health and safety review to confirm that its management practices meet policy objectives, legislation and the principles by the company management.

2. Business practices

Compliance with laws and regulations: Apple should comply with appropriate laws, internal

company policies and rules tolerate with social norms and values and take proper actions against illegal acts of the companys policies and rules. Apple should not make any commitment with IIS City Campus Page 15

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unlawful acts which motivated in the interests of the company, interests of the customer and or carried out under the commands of ones superior.

Company property: Apple manufacturing company property should be use only for reasonable

business purposes. Apple expectations are from their employees that they should take good care of company property and they do not lose, damage, misuse or steal the companys property. Intellectual property: Apples company intellectual property includes trademark, domain

names, industrial designs, copyrights and trade secrets. Employees are responsible to protect Apples intellectual property. Book and records: Apples books and records are complete fair and correct and it is comply

with all legal and requirements. Supported by Apples system of internal controls they reflect all assets, liabilities, transactions, and events and obey the rules to required accounting principles. Apple employees are manage, store and organize the print and electronic format books and records according to the particular policies and legal requirements. Promoting safety: for an electronically devices and mobile phones manufacturing company

such as Apple the search of safer mobile devices is always one of its main challenges and mission. Apple activities are as a group, in corporations with their suppliers and dealers, to engage in research and development, design, production, quality control and after sales services in order to deliver its consumer, Apple display stylish safety level under various conditions and that provide comfortable features to its users. Environmental preservations: Apple has a deep understanding of the important of

environmental conservation on a global scale and also apple has decided to dedicate themselves to providing clean and safe products and to enhancing the quality of life everywhere through all their activities. And also Apple considers environmental issues as one of the companys major challenges and takes environmental impacts into considerations at all life cycle stages of its products, including development, production, usage and disposal. Apple promotes compliance with international environmental standard.

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Production and distribution: Apple activities are to produce high quality mobile phones,

computers and computer software and deliver them to their consumer with fulfill their expectations. In order to realize such productions and supply goals, Apple accomplishment to built the worlds most favorable production network and a global distribution network. Sales activities: Apple winning the trust of customer and dealer with three ideas, Apple try hard

to build up their sales and services which meet various customers expectations in a timely manner. For that Apple built good relationship with dealers based on mutual trust and to bring mutual growth and support for fair competition and dealings. 1). Philosophy of customer first: In here Apple makes every effort to create a sale and service structure without delay responds to the various needs of the customer in worldwide. To achieve this, Apple develops their products which meet customer expectations and implement a marketing strategy and sales style that matches their product profiles and various customer needs and wants. 2). Mutual growth based on mutual trust: Apple develops and supplies attractive product arrangement, various styles of dealer showrooms and sales styles, and a careful customer and profits management system. Apple does this for contribute to the improvements of sales efficiency and profitability of its dedicated dealers, to build up mutual trust and bring mutual growth. 3). Importance of fair market competition: Apple respects free trade and market competition, implements motivated sales strategies which consider the customer satisfaction and support in various areas of the world and activities to engages in fair competitions and dealings.

Overseas business activities : Apple engages in business worldwide to become a global

company and many of its business activities are carry out in outside of the country such as china, Japan, they are carry out their manufacturing activities in outside and they are carry out their research and development activity also. Apple recognizes the ever changing environment surroundings its business operations, global diversity the carefulness of each local area in terms of its own rules and traditions and the rabid changes in world political and economic climate, Apple respects international rules and laws as well as the culture, traditional. Values, norms and history of IIS City Campus Page 17

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local societies. Apple promotes their sales activities from global and local point of view so as to contribute to the development of local economics and society. 3. Relationship with society and stakeholders

Corporate communication activity: In order to become an open company and win the trust of

society, Apple makes every effort to communicate accurate and timely information to its stakeholders through active public relations and public conversation so as to develop its corporate image and transparency. Apple listens to and respects its stakeholders criticisms and suggestions and includes these as appropriate into its business.

Disaster prevention ad crime prevention activity: Apple, incorporation with local society,

engages in disaster avoidance activities and contributes to the recovery of local communities in the event of an actual disaster. Apple actively engages in crime avoidance activity and promotion of a safety society.

Customers relations: Apple is committed to meeting the needs and wants of their consumers

and they make effort to provide high quality products and services to their customer. In customer relationship employees should behave with ethical considerations. Sensitive, private or confidential customer information is protected, according Apples standard with access limited to those who have a need to know Suppliers, partners and third parties relations: Apples supplier, partners and third parties must know and comply with the ethical code of the company, all agreements with suppliers, third parties and partners must be in writing and must specify the goods and services to be provided and fees to be paid, such agreements must be in line up with reasonable competitive and market practices, the principles established in this ethical code and important corporate policies.

Shareholders relations: Apple should respect their shareholders benefit for maintain good

relation with their shareholders. In order to respond to the expectations of shareholders and investors worldwide, Apple makes effort to operate its business globally and to improve corporate value, while achieving stable and long term growth. Apple also considers the relationship with their investors to be important, and through timely and fair investors activities, activities to promote understanding of its corporate management and business activities. As for corporate governance , IIS City Campus Page 18

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Apple makes effort to improve the transparency of its management and actively incorporate management confirms accomplished by independent parties.

Government relations: Apple makes effort to built transparent and fair relationship with political

parties such as government agencies and public officials and takes appropriate actions to obey with applicable laws and regulations.

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Reference
Ronald R. Sims,2003,p.p:43, Ethics and Corporate Social Responsibility: Why Giants Fall By British library Ethical Issues in Small Business - Small Business Tool Kit toolkit.smallbiz.nsw.gov.au part

[PDF] Corporate Social Responsibility - MDOS

www.mdos.si/Files/defining-corporate-social-responsibility.pdf Johan Strydon , el al, 2007:80, Entrepreneurship & How to Establish Your Own Business Edn 3rd Juta & Company ltd Apple Objectives - Blog Authors

sites.cdnis.edu.hk/students/063628/2011/09/21/apple-objectives/
Sep 21, 2011

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