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         Quarter     Content Standards          Performance Standards                          Most Essential Learning Competencies                     Duration


                                           services) leading to options in
                                           venturing into a business

        Grade Level: Grade 12
        Subject: Business Ethics and Social Responsibility

                 Quarter
                                        Content Standards         Performance Standards            Most Essential Learning Competencies              Duration
                 rd
                3  Quarter         The learners demonstrate      The learners shall be able   The learners:
                                   an understanding of:          to:
                                                                                             1.1 differentiate the forms of business                  Week 1
                                   1.  the nature and forms of                                   organizations in terms of their  purpose and
                                      business organizations     1.  identify forms of           role in socio-economic development
                                                                     business
                                                                                             1.2 illustrate how fairness, accountability,
                                   2.  the purposes of               organizations and
                                                                                                 transparency and stewardship is observed in          Week 2
                                      establishing business          their characteristics
                                      enterprises                                                business and non-profit organizations
                                                                 2.  explain the purpose
                                   3.  the core principles           of business
                                      underlying fairness,           organizations and
                                      accountability, and            their role in
                                      transparency in business       socioeconomic
                                      operation and                  development
                                      stewardship (respect for                               1.3  formulate a “code of ethics” that reflect core
                                      others’ property)          3.  explain the core        principles derived from analyses                         Week 3
                                                                     principles of fairness,
                                   4.  common practices in           accountability and
                                      business organizations         transparency in the
                                      (decorum, protocol,            socioeconomic
                                      policies, marketing,           development of a
                                      bookkeeping,                   country
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