UGB264: Business Ethics, Responsibility, and Sustainability Report

This report provides a comprehensive analysis of business ethics, responsibility, and sustainability, focusing on the clothing industry. It begins by identifying key challenges related to corporate responsibility and sustainability, such as lack of community participation, issues of transparency, and narrow perceptions towards CSR initiatives. The report then delves into the best practices within the sector, emphasizing ethical and moral issues like accounting, harassment, and health and safety, referencing M&S as a case study. Furthermore, it explores how businesses can demonstrate greater responsibility by taking into account global considerations, including public policy, climate change, and increasing business risks. The report concludes with recommendations for businesses to enhance their ethical and sustainable practices, contributing to a more responsible and globally conscious approach within the clothing industry.

Business Ethics,
Responsibility and
Sustainability

Table of Contents
INTRODUCTION......................................................................................................................3
MAIN BODY.............................................................................................................................3
Examine and discuss the key challenges relating to corporate responsibility and
sustainability relating to your chosen sector..........................................................................3
Analyse and explain what you consider to be 'best practice' within the sector, making
references to ethical and moral issues....................................................................................5
Make recommendations for businesses in the sector to show they are being more
responsible by taking into account global considerations......................................................7
CONCLUSION..........................................................................................................................8
REFERENCES.........................................................................................................................10
Book and journals................................................................................................................10

INTRODUCTION
Corporate social responsibility is an internal obligation of the organisation which
private business self-regulation use to aim and contribute the society by voluntary or in a
charitable nature.by the time passes there are number of laws which have been developed by
the various organisation and use them as a security to push the corporate social responsibility
beyond the individual to every organisation within the market (Setó-Pamies and
Papaoikonomou, 2016). Corporate social responsibility is directly linked with sustainability
within the organisation. This is because corporate social responsibility fulfils the
sustainability aspects where organisation returns its favour to the society for resources given
by the society. M&S is a chosen organisation in this report, it is a British multinational
company which is dealing in clothing and fashion product in UK. It is an innovative fashion
brand which used to sell the clothes in the global world. Company employed more than
150000 employees, where it operates more than 1,000 stores. Hindi support there will be a
discussion on the key challenges which are related to corporate responsibility and
sustainability in the M&S. In the middle of the report there will be discussion about the
consideration of best practices within the sector and making some ethical and moral issues
compiling with corporate social responsibility of the organisation(Reinecke, Arnold and
Palazzo, 2016). In last, there will be some recommendation to the company where company
can increases business and being more responsible by taking the global consideration into the
account as well as fulfilling the corporate social responsibility by bringing sustainability.
MAIN BODY
Examine and discuss the key challenges relating to corporate responsibility and sustainability
relating to your chosen sector
Corporate social responsibility is an important part of organisation which it has to fulfil for
completing the applications of the organisation towards the society. M&S is a leading brand
in fashion and clothing sector where it is operating huge organisation at global level.it is the
responsibility of organisation to bring sustainability as well as fulfil its corporate social
responsibility towards the society for getting a different benefits of but before implementing
the corporate social responsibility plant company have but before implementing the corporate
social responsibility plan company have to face number of problems and issues which are
directly related to implementation of corporate social responsibility within the organisation
for society (Quarshie, A.M., Salmi, A. and Leuschner, R., 2016).
Lack of community participation in CSR activities: CSR, it is that which a
combination of corporate as well as society responsibility is in together. But for now, there is
a lack of interest in the local community and the participation where it can contribute to CSR
activities of company. It is an important factor which impact and challenge the M&S for
implementing CSR on their organisation (Schaltegger and Burritt, 2018). The companies
facing the issue that the society and other persons in a society don’t know about the attributes
insect which are related to the knowledge of CSR. Community is not all so serious about the
CSR which also impact on Amadeus and initiative started by the company will get
demolished with small period of time.

Need to build the local capacity: NGOs are not efficient and become a boon for
performing and caring the different activities of CSR within the society. However, NGOs as a
tool are rarely used due to some reason like their insufficiency in competency and low level
of resources which also lead in their low development (Bansal and Song, 2017). So,
important for the M&S to develop and identify the capacity building of the local government
as well as non-government organisations. This also need trained and efficient organisation
which can be help company in effectively contribution to on-going CSR activity initiated by
M&S. this seriously compromise the company in spelling it's CSR activities and initiative
and reduce the scope of these type of activities.
Issues of transparency: the reduction in transparency is also an issue which both
bought by CSR activities. There is an expression by the M&S that their existing lack of
transparency on the part of local implementing agencies as they do not make adequate
referred to disclose the information on their programs order tissues impact assessment and
utilisation of funds. This will impact negatively as lack of transparency will bring the
international conference on technology and business management and analyse the impact that
trust building between the companies and local community is the key of success of CSR
initiative within the local level (Wiengarten, Lo and Lam, 2017).
Low availability of well organised and non-government organisations: it is also
found that the availability of well organised and non-government organisation in the remote
and rural areas of the nation will also bring the effectiveness of CSR activity performed by
the organisation this is because company have to identify the community and work along
with the companies to ensure the successful implementation of their CSR activities. This is
generally involved and build the case for investing in the local community by the way of
building their capacity to undertaker development project at local level but because of low
infrastructure and non-organised forms it is impossible for the organisation to identify this
type of locality and implement their plans (Pedersen, Gwozdz and Hvass, 2018).
Narrow perception towards CSR initiative: there are various government and non-
government organisations and agencies which usually process and narrow outlook towards
the CSR initiative of the companies like M&S. after this the defining CSR initiative mod do
driven then the local approach did doesn't believe on the company's prospective as the result
they find it hard to decide whether they should participate in such activity at all the medium
and long run. This problem is also persistent M&S because the government doesn't have lot
of interest within the activities performed by the organisation in relation to CSR.
Sustainability is also important factor for the organisation is directly related to
increasing the performance of the organisation as well as maintain the Goodwill of firm in the
society. There are some factors which direction but the organisation while implementing the
sustainability concept and bringing this concept within the organisation for benefit of society.
Public policy and climate change: climate changes that factor which is changing
continuously and its challenge the current and future generation of the society. It has direct
impact on all aspect of our economy society and environment. reading sustainability
important factor for the organisation as from have to create rule in decarbonizing the

economy and building the climate impacts (Bird and Davis-Nozemack, 2018). This will
directly impact M&S, changing policies of society and changing environment can impact on
performance of organisation which will decrease the profit within the firm and lead to
shifting of mind of form from sustainability to profit earning.
Increasing hazards and risk to the business: there are number of rickshaw in the
business which is related to strategies operations financial compliance reputational which
must be considered by the organisation before implementing the sustainability concept on the
organisation issues can impact organisation directly and reduce the performance of the
organisation within the marketplace. It is Important for an organisation to classify these
issues and solve them accordingly before implementing the sustainability (Marques, 2017).
M&S is also going from this type of strategic and operation risk which is directly related to
the profitability of organisations to have to stop its sustainability programs for solving this
issues.
Analyse and explain what you consider to be 'best practice' within the sector, making
references to ethical and moral issues
Achieving the corporate social responsibility is good for organisation as it will help company
in increasing its profit as well as Goodwill within the market where it work.in today's era of
the customer where they want to vote with their dollar and old company accountable for the
border decision and action in the world. For this company is also acting and responding
properly. M&S is formulated different policies which are related to environmental programs
philanthropic efforts ethical labour practices as well as volunteering programs (De Stefano,
Bagdadli, and Camuffo, 2018). For increasing these efforts company can try some ethical
practices on moral values which will help company in implementing corporate social
responsibility in an appropriate manner as well as bring sustainability within the operation
management of the organisation and increase the welfare within the organisation. Some of the
major ethical practices and moral values are mentioned below which can be used by
organisation.
Accounting: cooking the books are conducting the unethical practices within the
accounts of the company is in serious problem as well as an ethical issue with the business.
There are various companies which are suffering from this issue because of unethical
practices by the staff members. This also impacting the M&S as company is also suffering
from this ethical issue which also impact company’s corporate social responsibilities and the
target of an ability within the market.
Harassment and discrimination: radical discrimination sexual harassment which
inequality are the costly ethical issues that employers and employees must be and counter on
the daily basis within the organisation. For dealing with the harassment and discrimination
company formed a proper policy and procedure where there is no discrimination according to
sex religion gender caste and other backgrounds of the employees (Brusoni and Vaccaro,
2017). Company also maintain the work for diversity principles within the working
environment so that there must be reduction in harassment and discrimination cases.

Health and safety: it is also becoming up issue for the companies where there are
number of rules and regulation for formed by the government to protect the health and safety
of the employees within the workplace. M&S has different policies and procedures which are
related to psychological risk as well as work related stress within the organisation.
There are number of ways which can be used by the organisation to fulfil its corporate
social responsibility and bring sustainability within the operation of the organisation for
increasing the social benefits. Here are some means which are used by the M & S and other
business ventures for fulfilling their corporate social responsibility towards the society.
Charity and communicative fund donation: best practices which is done by the MS
with the use of its local store. For this company use a small limited budget and focus on their
support toward the issue that are important to their local community. For this it identifies
these issues and provides the benefits to the required persons.
Clothing and equipment: it is also an effective technique where company can donate
the clothes as well as equipment for providing social benefits to the customer. Talk about
marks and Spencer in company donates the return cloth and business surplus to the charity
named new life. New life fund Medicaid the research nurse support and awareness campaign
and viral equipment for disabled and terminally ill children’s. M&S the return clothes and
business surplus to them and the money from the sale and recycling of the governments
directly fund 400 pieces of equipment for disabled children each year (Brusoni and Vaccaro,
2017).
Food donation: it is also a best way for fulfilling the corporate social responsibility
where Mark and Spencer aims to donate their day expired food to the charitable organisation.
This is the first choice to receive the donation is fair share, community food network in
established that distribute the surplus food of the company from the food industry to enable
people in the community.
Waste management: as a part of a plant company also use eco plant which is a
commitment of M&S to stop sending the waste to the land from their UK and Irish stores,
company also want to execute this plant to all the stories of the company but because of
government policies and interventions it is impossible for form to implement these plans for
social benefits. Company also is to stop sending the food waste to the landfill and instead of
this company used to produce the green energy which will help company in maintaining the
atmosphere as well as it working environment. For this company use the anaerobic digestion
technique (Rendtorff, 2017). Company also reduces the non-glass packing by 25% and use
the packing material that is easy to recycle and decompose.it also started cutting the carrier
bag by using 33% and makes them for recyclable plastic.
Training and development: M&S used to train its people through their jobs it also
want to retain their skills and experience which give them the real opportunities in plant to
build career within the marks and Spencer. Company help its employees in defining their
career path as well as please them at an appropriate job where they can improve their
customer assistance as well as store management. Company also perform a proper career

planning to their employees where it selects the managers in their HR as well as effective
marketing teams. Every story of company completes proper investigation for more than 26
weeks, where it provides good training session to its employees.
Ethical trading: marks and Spencer strong trading Nations across the world it is a
singular organisation which consists of all culture nationality places and religion. Company
also support different type of alliance to number of countries where it serves different nation,
States, government, policies and religious bodies. It has source from 70 countries worldwide
which also include China, India, Indonesia, Ireland, Israel, Kenya, Morocco, South Africa
Spain, Sri Lanka and UK. Company is known for its ethical trading as well as providing
customers and employees different opportunity to decide whether they want to buy from the
company a good piece of products (Hussain, Rigoni and Orij, 2018). Company have the good
ethical relationships with the suppliers where it expects them to improve the working
condition in the line with the more demanding standards and promote the ethical trading
initiatives. This ethical trading initiative will be promoted with the help of collaborative
group of companies, trade unions and Human rights groups started by the UK government
which is joined by the market Mark and Spencer in 1999.
Make recommendations for businesses in the sector to show they are being more responsible
by taking into account global considerations
It is important for marks and Spencer to take the corporate social responsibility concept
seriously as well as bring sustainability within the operations of the organisation where it can
perform them in an effective manner as well as complete the obligations which are pending
with the society. For this there are some recommendations that must be followed by the
marks and Spencer in their functioning for getting maximum advantages of corporate social
responsibility as well as attracting the customer by the fulfilment of sustainability and CSR
activity within firm.
 It is mandatory to the company that it must establish a corporate social responsibility
value and relevancy within the organisation where it must use the CSR as a part of
company culture.it must consider and establish a set of values and a sense of
relevance see that explain that how the business is responsible for society. This can
become the basic for any employee or the talent who is on boarding in the
organisation for the growth (Martínez‐Ferrero and García‐Sánchez, 2017). It will also
help company in looking at the values and better understanding the reasons behind
this behaviour.
 It is also recommended to the company that they must determine the skill related to
the social responsibility. For example if a person is a slim on the resources to
participate in the social responsibility program then they must focus on those
activities that can help company in managing the time and talent within the
organisation.it includes the special skills of the company which it can put within the
work of the company as well as get volunteer activity outside the company. Skill can
be help company in maximizing the wealth, this is because as company can offer the

program and other organisation specific capabilities which will help company in
enabling proper work force.
 It is also recommended to the company that it was identify the potential project for the
company which will help in getting the corporate social responsibility fulfil. While
company take the consideration it can use the time to keeps the business going. For
this it can build the proper network which help in researching in studying the
available needs and initiative to the society and help them in fulfilling the potential.
Company can build homes start community gardens serve as a mentor and volunteer
to the teachers in after school programs (DesJardins, 2016). This will help company in
increasing its market share as well as fulfilling the corporate social responsibility by
bringing sustainability within the organisation and its operation.
 Is also recommended to the company in that it does have to target those persons who
are willing to fulfil the corporate responsibility and have the ability to do so. For this
company must identify the key traits within the working groups of the organisation
were already willing to participate in CSR activities. This company have to identify
the team members who are willing to participate in this type of activity where
company doesn't want to pay them from the profit and they will act as a volunteer of
the company who will perform on non-monetary benefits.
 In the last it is also recommended to the companies that they must be focused on
specific initiatives which are directly related to the environment. For this company
can use the pillar of CSR, for this company can proper amount which will help
company in saving the more money in terms of overhead and the cost. This can be
learnt from the example that company can focus on the initiative directed at lowering
the company impact of environment through the solar based energy used in smaller
offices and spaces (Rendtorff, 2017). Here company will fulfil the corporate social
responsibility of the company as well as help Company in reducing its cost.
The waste management and training and development with ethical trading are also helpful
for the organisation in maintaining the sustainability within the market. In the end it can be
concluded that company must follow all the recommendations which are given to eat for
increasing its market share as well as fulfilling the corporate responsibility while working for
a long on their respective business.
CONCLUSION
It can be concluded from the above mentioned report that it is important for the
organisation to identify and fulfil the corporate social responsibility and maintain the
sustainability within the organisation for smoothly working within the market as well as
increasing the brand value of the firm. Especially it is important for those types of industries
which are engaged in customer services with the main product on clothes and accessories.
What is also identified that there are number of challenges which have two faced by the
organisation while choosing the sector and corporate responsibility with sustainability. The
major issues are lack of community participation in CSR activity as well as need to build the
local capacity, issues of transparency and low availability of well organised and non-
government organisations. These are some major challenges which are also faced by marks

and Spencer while executing the concept of sustainability and corporate social responsibility.
It is also analysed that company will consider some best practices in the sector of corporate
social responsibility where it identify the ethical and moral issues effectively like accounting
harassment and discrimination and health and safety of the employee and fulfil these by the
help of different corporate social responsibility and sustainability factors. Some of these
factors are charity and communicative fund donation, clothing and equipment donation, food
donation. These all are the effective methods for corporate social responsibility.

REFERENCES
Book and journals
Bansal, P. and Song, H.C., 2017. Similar but not the same: Differentiating corporate
sustainability from corporate responsibility. Academy of Management Annals, 11(1),
pp.105-149.
Bird, R. and Davis-Nozemack, K., 2018. Tax avoidance as a sustainability problem. Journal
of Business Ethics, 151(4), pp.1009-1025.
Brusoni, S. and Vaccaro, A., 2017. Ethics, technology and organizational innovation. Journal
of Business Ethics, 143(2), pp.223-226.
Brusoni, S. and Vaccaro, A., 2017. Ethics, technology and organizational innovation. Journal
of Business Ethics, 143(2), pp.223-226.
De Stefano, F., Bagdadli, S. and Camuffo, A., 2018. The HR role in corporate social
responsibility and sustainability: A boundary‐shifting literature review. Human
Resource Management, 57(2), pp.549-566.
DesJardins, J., 2016. Is it time to jump off the sustainability bandwagon?. Business Ethics
Quarterly, 26(1), pp.117-135.
Hussain, N., Rigoni, U. and Orij, R.P., 2018. Corporate governance and sustainability
performance: Analysis of triple bottom line performance. Journal of Business
Ethics, 149(2), pp.411-432.
Marques, J.C., 2017. Industry business associations: self-interested or socially
conscious?. Journal of Business Ethics, 143(4), pp.733-751.
Martínez‐Ferrero, J. and García‐Sánchez, I.M., 2017. Sustainability assurance and cost of
capital: Does assurance impact on credibility of corporate social responsibility
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Pedersen, E.R.G., Gwozdz, W. and Hvass, K.K., 2018. Exploring the relationship between
business model innovation, corporate sustainability, and organisational values within
the fashion industry. Journal of Business Ethics, 149(2), pp.267-284.
Quarshie, A.M., Salmi, A. and Leuschner, R., 2016. Sustainability and corporate social
responsibility in supply chains: The state of research in supply chain management
and business ethics journals. Journal of Purchasing and Supply Management, 22(2),
pp.82-97.
Reinecke, J., Arnold, D.G. and Palazzo, G., 2016. Qualitative methods in business ethics,
corporate responsibility, and sustainability research. Business Ethics
Quarterly, 26(4), pp.xiii-xxii.
Rendtorff, J.D., 2017. Cosmopolitan business ethics: Towards a global ethos of management.
Routledge.
Rendtorff, J.D., 2017. Cosmopolitan business ethics: Towards a global ethos of management.
Routledge.

Schaltegger, S. and Burritt, R., 2018. Business cases and corporate engagement with
sustainability: Differentiating ethical motivations. Journal of Business
Ethics, 147(2), pp.241-259.\
Setó-Pamies, D. and Papaoikonomou, E., 2016. A multi-level perspective for the integration
of ethics, corporate social responsibility and sustainability (ECSRS) in management
education. Journal of Business Ethics, 136(3), pp.523-538.
Wiengarten, F., Lo, C.K. and Lam, J.Y., 2017. How does sustainability leadership affect firm
performance? The choices associated with appointing a chief officer of corporate
social responsibility. Journal of business ethics, 140(3), pp.477-493.