Ethical Issues in Management
BUS 265
Instructor:

CASE REPORT OUTLINE
Your Name
BUS 265 Case Report
Date

TITLE AND TAG LINE

Company Name Here
Name of Company: Use the proper corporate name–no nicknames i.e. Enron Corporation
Tagline Here
Tagline for your report: Create a short (7 words or less) descriptive tagline i.e.
An Effective Ethics Audit Could Have Prevented the Collapse of Enron

EXECUTIVE SUMMARY
In five (5) sentences provide a brief overall summary of your report. The summary should include elements of your report including the ethical issue or problem, the key stakeholders affected, the executive management responsible for an ethics program, and your recommendation.

INTRODUCTION
Briefly describe the company and the relevant history that lead to the specific ethical issue of your case. Get to the heart of the issue with a minimum of 3 sentences – maximum of 5 sentences.

STAKEHOLDERS
List and describe the key stakeholders of your case. Describe the stakeholders specifically to your case – examples follow:

Employees (The 1400 plus employees of Enron were subjected to fear tactics such as the company’s “rank and yank” policy, which put their jobs constantly at risk. Delivering bad news at Enron could result in “death” of the employee messenger so problems were covered up. Etc.)
Shareholders (Enron shareholders included institutional investors such as pension funds for retired utility workers, as well as private investors who lost “tens of billions $” in value. This loss affected their monthly income. Etc.)
Key Players (Name and describe individuals, if there are any, in your case. i.e. CEO Jeffrey Skilling was perceived as Enron’s mastermind, but was also the most difficult to prosecute because…… Etc.)
Suppliers, Customers, Board Members, Etc. List and describe specifically any relevant stakeholders to your case.
List and describe, as many as you think are important. It is more important to be specific and thorough about the KEY stakeholders, than to list every possible stakeholder.

THE ETHICAL ISSUE / ETHICAL CONCERNS AND/OR PRACTICES

Part 1.
Describe the specific activity or activities, practice, wrongdoing, or situation that is at the center of your case. Use business (QUANTIFY) terminology and ethical issue terminology that we have studied through the course.

For example: Enron’s bankruptcy of $1.2 billion loss of stockholder equity and $400 billion of bankruptcy claims, severely hurt its stakeholders and was the largest US corporate bankruptcy in history. Enron’s scheme centered around its practice of using false partnerships, called “special-purpose entities”. SPEs were used to conceal huge financial losses. Thus, deceiving stakeholders and authorities.

This section should answer the question: What specifically were/are they doing that is producing an undesirable outcome?

Part 2
Using terminology from the language of our ethics course describe the condition that was present, or absent that lead to the ethical issue of your case.

For example: Enron’s corporate