Unit Wise PDF Notes for Business Ethics and Corporate Social Responsibility (CSR)

In today’s fast-evolving business world, ethics and social responsibility play a crucial role in shaping sustainable organizations. Unit Wise PDF Notes for the subject Business Ethics and Corporate Social Responsibility (CSR) helps students understand how moral principles guide managerial decisions and how businesses contribute to society beyond profit-making.

At Easy Notes 4U Academy, we provide Unit-wise PDF Notes designed as per the latest syllabus and examination pattern. These notes are comprehensive, easy to understand, and suitable for UG, PG, and UGC NET aspirants in Management and Commerce streams.

Let’s explore what’s included in each unit 👇

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🧩 UNIT I: Business Ethics

This unit introduces students to the concept, nature, and scope of ethics in business. It explains how moral principles influence corporate decision-making and stakeholder relationships.

📖 Topics Covered:

• Meaning of Ethics: Understanding the moral foundation of business behavior.
• Theories of Ethics:
  • Utilitarianism – Weighing social cost and benefits.
  • Rights and Duties – Balancing legal and moral obligations.
  • Justice and Fairness – Ensuring equity in organizational practices.
  • Ethics of Care – Focusing on empathy and relationships.
  • Virtue Ethics – Building character and moral excellence.
• Integrating Utility, Rights, Justice, and Caring: Understanding combined ethical frameworks.
• Moral Issues in Business: Examining worker’s and employee’s rights and responsibilities, workplace ethics, and fair treatment.

👉 Download Unit I PDF Notes to gain a clear understanding of ethical frameworks and their practical implications in corporate life.

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🏢 UNIT II: Ethical Principles in Business

This unit emphasizes the practical application of ethics in organizations and how ethical governance is essential for long-term success.

📖 Topics Covered:

• Introduction to Ethical Principles in Business
• Organization Structure and Ethics: How hierarchy and culture influence ethical behavior.
• Role of Board of Directors: Ensuring corporate transparency and integrity.
• Ethics Programme: Best practices and features of a good ethics programme.
• Ethical Consumerism: The rise of responsible consumption.
• Code of Ethics & Code of Conduct: Frameworks guiding business behavior.
• Model Code of Business Conduct & Ethics Credo: Setting standards for corporate behavior.
• Ethics Training and Communication: Building ethical awareness among employees.
• Ethics Committee: Functions and responsibilities in maintaining ethical standards.
• Ethical Dilemma: Real-world decision-making challenges faced by managers.

👉 Download Unit II PDF Notes to learn how businesses establish and sustain ethical practices effectively.

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🌍 UNIT III: Corporate Social Responsibility (CSR)

CSR is the heart of modern corporate governance. This unit focuses on the social, economic, and environmental responsibilities of businesses towards various stakeholders.

📖 Topics Covered:

• Meaning & Definition of CSR
• Need and Importance of CSR: Why responsible business is essential for sustainable growth.
• Factors Influencing CSR: Legal, social, economic, and environmental determinants.
• Triple Bottom Line Approach: Balancing People, Planet, and Profit.
• CSR in India: Evolution and present scenario.
• CSR Voluntary Guidelines: Framework for responsible corporate conduct.
• Social Responsibilities of Business: Duties towards employees, customers, and society.
• CSR under Companies Act 2013: Legal provisions and mandatory requirements.
• Global CSR Principles & Guidelines: ISO 26000 and UN Global Compact.
• CSR Audit: Evaluating CSR performance and accountability.
• Profit Maximization vs. Social Responsibility: Balancing financial goals with ethical duties.

👉 Download Unit III PDF Notes to explore how companies can create social impact while maintaining profitability.

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🌱 UNIT IV: Sustainable Development and Corporate Sustainability

The final unit integrates sustainability and ethical responsibility with modern business strategy. It encourages learners to adopt a long-term vision for environmental and social well-being.

📖 Topics Covered:

• Sustainable Development: Meaning, importance, and global context.
• Role of Business in Sustainable Development: Corporate initiatives supporting the SDGs (Sustainable Development Goals).
• Sustainability Terminologies: Key concepts and frameworks.
• Corporate Sustainability vs. CSR: Understanding similarities and differences.
• Government’s Role in Improving Sustainability Reporting: Promoting transparency and accountability.
• KYOSEI Philosophy: Living and working together for the common good.
• Sustainability Reporting: Frameworks like GRI Standards and Integrated Reporting.
• Benefits of Sustainability Reporting: Enhancing brand value, investor confidence, and compliance.

👉 Download Unit IV PDF Notes to master sustainability concepts and learn how ethical business practices can drive long-term growth.

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• ✅ Unit-wise Organized Notes for easy learning
• ✅ Based on the latest syllabus and exam pattern
• ✅ Covers theory, MCQs, and PYQs for better preparation
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• ✅ Prepared by Subject Experts and Academicians

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