1. Labour practices: Description: Shein has been criticized for poor labor practices, including allegations of labor exploitation and poor working conditions in its supply chain. Investigations have revealed that some workers are subjected to excessive working hours, low wages, and unsafe working conditions. Critical Analysis: Ethical Perspective: From an ethical standpoint, exploiting workers contradicts fundamental principles of fairness and human rights. Shein's labor practices demonstrate a disregard for the well-being of workers, which is unethical and socially irresponsible. Impact on Society: Poor labor practices negatively impact workers' quality of life and contribute to social inequality. These practices can lead to physical and mental health issues for workers, perpetuating cycles of poverty and exploitation. Theory Application: Ethical theories in accounting suggest that companies should operate in ways that are fair and just. Utilitarianism, which focuses on the greatest good for the greatest number, would condemn Shein's practices for harming a significant number of individuals for the benefit of profit. Trustworthiness and Relevance: The reports on Shein's labor practices are based on investigations by credible organizations and journalists, making them trustworthy. These issues are highly relevant to the assessment as they directly relate to CSR and its implications