Use theInstructions for Case Analysesto craft a response to this case, articulating the main issues and ethical dilemma.Review the assessment criteria below before you begin writing.

Topic:Corporate Social Responsibility

People Involved:

• Bob, President
• John, Chemical Engineer
• Henry, Controller
• Kirk, Assistant Controller

Kirk is a bright individual who is being groomed for the Controller's position in a medium-sized manufacturing firm. After his first year as Assistant Controller, the officers of the firm were starting to include him in major company functions. For instance, today he was attending the monthly financial statement summary given at a prestigious consulting firm. During the meeting, Kirk was intrigued at how all the financial data he had been accumulating was transformed by the consultant into revealing charts and graphs.

Kirk was generally optimistic about the session and the company's future until the consultant started talking about the new manufacturing plant the company was adding to the current location and the costs per unit of the chemically plated products it produced. At that time, Bob (the President) and John (the chemical engineer) started talking about waste treatment and disposal problems. John mentioned that the current waste facilities were not adequate to handle the waste products that would be created by the "ultramodern" new plant in a manner that would meet the industry's fairly high standards, although they could still comply with federal standards. Kirk's boss, Henry, noted that the estimated cost per unit would be increased if the waste treatment facilities were upgraded according to recent industry standards.

While industry standards are presently more stringent than federal regulations, environmentalists are strongly pressuring for more stringent regulations at the federal level. Bob mentioned that since their closest competitor did not have the waste treatment facilities that already existed at their firm, he was not in favor of further expenditure in this area. Most managers at this meeting resoundingly agreed with Bob, and business continued on to another topic.

Kirk did not hear a word during the rest of the meeting. He kept wondering how the company could possibly have such a casual attitude toward the environment. Yet he did not know if, how, or when he could share his opinion. Soon he started reflecting on whether this was the right firm for him. What should Kirk do? Putting Corporate Responsibility first, but recognizing the politics at play, what is the most ethical thing to do? The most practical? What strategy would you suggest to Kirk if he came to you for advice?

Instructions for Case Analyses Case Analyses allow students to apply concepts from the course to business situations. Theories, vocabulary, and examples from the readings should be used. Clear and concise writing shows an ability to directly relate learned material to the Cases. Headings and subheadings should be used to delineate which issue and category is being addressed. Use these guidelines along with the stated assessment criteria to craft your case analyses. Relevant Facts - (A) Overview of pertinent points. (B) Describe the background of the situation or business that is relevant to the ethical problem(s) or dilemma(s) of the Case. (C) Highlight information that sets the context for analysis. Ethical Issues - (A) State the ethical problem(s) or dilemma(s) (B) Demonstrate a comprehension of ethical concepts. (C) Describe the ethical aspects of the Case. Identifying Stakeholders - There are always a set of "usual suspects" in a Case, so be sure to list everyone who might be connected. Remember that business decisions have far reaching effects, so consider anyone who might be affected by the ethical considerations of the Case. Possible Alternatives - (A) Identify solutions can be described for each ethical issue identified. (B) List all solutions and approaches to identified ethical issues. (C) Alternatives may be drawn from the Case, Readings, or personal experience including outside readings Ethics of the Alternatives - (A) Critically assess the alternatives identified for possible recommendation. (B) Describe the ethical implications of each alternative. (C) Consider external and internal aspects of ethical proposals. (D) Apply the "utilitarian" perspective (costs and benefits). 1. Which of the alternatives would provide the greatest benefit to the greatest number? 2. What are the costs in each of the alternatives? 3. Which of the alternatives has the highest "cost" factor associated with it? 4. Do the benefits of honesty at all costs outweigh the benefits of obeying the directive? of a supervisor? (E) Apply the "rights" perspective. 1. What does the stakeholder have the right to expect? 2. Which of the alternatives would you want if you were each of the stakeholders? (F) Apply the "justice" perspective (benefits and burdens). 1. Which alternative distributes the benefits and burdens most fairly among the stakeholders? 2. Which stakeholders are most affected by each alternative? Practical Constraints - (A) Possible obstacles to the implementation of the identified alternatives. (B) Ethical problems that may come up in executing each alternative. (C) What unwanted outcomes may result from each alternative? (D) What aspects of the market might obstruct each alternative?