510 Research Project

Hello I need your help on a research project. Everything you need is in the word document & powerpoint slides. I am attaching two sample projects AS A REFERENCE! Thank You!
accountingBusiness Ethics
ATTACHED FILE(S)
Hello! This is a Research project due June 26th,2022. The first slide is irrelevant, the second & third slide are examples of an introduction, the fourth slide has 6 questions, we need to answer
ALL
questions. Each questions requires a certain number of slides so please be mindful of satisfying the requirement. Slide five is additional steps & slides that need to be added into the presentation. The last slide is the format the presentation needs to be. I also need notes to present the data in a word document. Please provide detailed text about your findings. I have attached TWO SAMPLE PRESENTATIONS. Feel free to look at them for inspiration but we CANNOT use the information from those sample presentation slides. The professor strictly expects his rules and guidelines to be followed for the whole research project. I know you already do a great job but please satisfy all of the project requirements. Thank you so much and I really appreciate all your help!
The four publicly traded companies I chose are:
1) Uber Technologies Inc.
2) Twitter Inc.
3) Alibaba Group Holding Limited
4) Coinbase Global Inc.
3-1
Looking Ahead, and Zoom Meeting Agenda
1. Let’s schedule an optional zoom session for next Friday, June 3rd 2022 at 5:30pm to
review for mid-term and answer any questions you may have – I will circulate the
Session ID by next Thursday, June 2nd, afternoon.
2. Review guidelines for your research analyses – Final research analyses due
June 27th 2022.See the following slides for details.
3. Review for Mid-term exam: Four questions (one from each chapter 1-4) will be assigned
by Next Monday, June. 6th Midnight for which answers must be submitted on blackboard by
Sunday, June 12th 2022.
3-2
Ethics Research Analyses – Due June 27th 2022
PWC publishes the CFO direct call “In the loop.” Below is an excerpt from a recent issue of In The Loop,
dated Apr 29, 2021
“The SEC introduced new disclosure requirements in August 2020 designed to provide stakeholders
insight into human capital—from the operating model, to talent planning, learning and innovation,
employee experience, and work environment. The disclosures may help stakeholders evaluate whether
a business has the right workforce to meet immediate and emerging business challenges and the
nature and magnitude of the related investments. However, there are questions as to what is required
to comply with the principles-based rules.
In certain SEC filings, a public company is now required to disclose:
• the number of employees and a description of its human capital resources, if material to the business
as a whole; and if material to a particular segment, that segment should be identified
• any human capital measures or objectives, if material, that the registrant focuses on in managing its
business, such as those related to the development, attraction, safety, engagement, and retention of
employees
Contd…
Research Topic Introduction – Equity, Diversity, and Inclusion (EDI)
3-3
Ethics Research Paper – June 27th 2022
The rules do not include a definition of “human capital” or a list of required measures to disclose. The
principles-based approach (1) reflects an expectation that disclosures will be tailored to a company’s
own business or industry using management’s judgment and (2) allows for the disclosures to evolve in
response to changes in a company’s environment. The new rules, which are part of the SEC’s broader
project to modernize Regulation S-K, became effective November 9, 2020. As a result, 2020 Form 10-Ks
and other filings subject to Regulation S-K filed on or after this date need to include the new
disclosures……”
Additionally, in another article from. CFO Dive brief, the Senior Editor, Robert Freedman wrote that
“The Securities and Exchange Commission (SEC) took 697 enforcement actions against companies in fiscal year 2021, the
agency announced. As a result of the actions, companies paid just under $2.4 billion in disgorgement and a record $1.4
billion in penalties. Many of the cases were aided by the agency’s whistleblower program, which paid out $564 million in
rewards to 108 insiders.
“As these results show, we go after misconduct wherever we find it in the financial system,” said SEC Chair Gary Gensler.
”[We’re] holding individuals and companies accountable, without fear or favor, across the $100-plus trillion capital
markets we oversee.” https://www.cfodive.com/news/697-companies-hit-with-sec-violations-in-fy-21/610576/
End of Articles
Research Topic Introduction
https://www.cfodive.com/news/697-companies-hit-with-sec-violations-in-fy-21/610576/
3-4
Ethics Research Analyses – June 27th 2022
In this course, ACCT 510 – Business Ethics, we explore ethics, moral, and legal obligations.
Based on the new SEC’s diversity disclosure requirement you have just read, how are companies complying, or not
complying? Are companies’ ethical violations correlates to their propensity for other violations? Specifically, select any
4 publicly traded companies and review their most recent 10k for YE 2020 and 2021. Select the company’s diversity
disclosure languages. Then, compare and contrast the the four selected companies’ diversity narratives by answering
the following questions;
1. On one – two slides, first, in a few bullet points clarify your understanding of the SEC requirement. Then, two bullet
points to clarify if the SEC requirement represents an ethical, a moral, legal obligation or combination of these
variables.Refer to Chapter 2, pp80, that describes the link between moral intensity and ethical decision making –
Thomas Jones’ moral intensity model: Of Jones’ six dimensions or moral intensity which is most applicable to this
SEC’s disclosure requirement of Public Companies. Provide a brief reason for your selected dimension(s).
2. On two slides, outline if any correlations exist between these companies’ levels of diversity disclosure (use the
companies’ employees gender distribution, or other similar diversity index, as proxy for diversity); and their
respective profitability- (Use Revenues, ROE, EPS, or Profit Margin Ratio as proxies for profitability) – That is, do you
see any correlation between your selected companies’ diversity disclosure, and their respective profitability ?
3. On two slides, state if you think each company’s narrative on diversity disclosures (the language, its accuracy, the
forthrightness and the details provided) are compliant?
4. On two slides, opine on the respective company’s degree of ethical practices (standards) relative to required diversity
disclosure or lack thereof. Provide an example of how your conclusion was drawn – substantiate your position.
5. On two slides, (a) Provide summary points that rank order your choice of companies by ethical standards – Emphasize
the reason(s) for the rank you assigned. (b)Can your findings predict a company’s propensity for ethical violation?
Why? Or Why not?
6. On one slide, if you were hired as a consultant for the company with your worst assigned ranking above, what
questions (provide at least two) would you have for the company’s management regarding ethical standards as it
relates to the SEC’s diversity disclosure requirement.
Research Questions – Equity, Diversity, and Inclusion (EDI)
3-5
Step 1. Select any four publicly traded companies – Submit the companies’ name for
approval in the discussion forum labeled Public Companies – Students cannot
select the same four companies, so verify the companies already selected by your
cohorts before June 6th.2022.
Once approved, by June 6th, obtain the most recent 10k (financial data and
disclosures) for each company you have selected.
Step 2. Part- 1 Prepare Slides to Reflect the Company’s Background Information
(2 points)
This section should include the following slides:
I. Prepare two slides summarizing the companies’ profile (years in business, IPO date,
current chairman of the board, CEO, current CFO, total number of employees, and
current external auditor(s))
I. Provide one slide of executive summary statistics reflecting the companies’ last two years
of performances; show Gross Revenues and, net operating income from operations, ROE,
and EPS – See sample slide next for example how to present
II. Step 3. Part- 2: Answer the questions 2- 5 on the previous slide.
Overall, the final analyses should consist of 12 -16 slides only.
Ethics Research Analyses – June 27th 2022
Steps to complete the Research Analyses
3-6
Example ofHow to Present Your Findings
Company 1 Company 2 Company 3 Company 4
Evaluation Criteria
YE- 2020
Y-E
2021 YE- 2020 Y-E 2021 YE- 2020 Y-E 2021 YE- 2020 Y-E 2021
Background Information :
i. CEO – Highest Level of
education
i. CFO – Highest Level of
education
ii. Number of SEC Violations
Diversity analyses as follows:
i. Total number of Employees
ii. Number of female employees
iii. Number ofmale employees
iv. Diversity or EDI Index
Profitability analyses as
follows:
I. Gross Revenues
II. Return on Equity (ROE)
III. EPS
IV. Profit Margin Ratio
Business Ethics Research Analysis
Equity, Diversity, and Inclusion
by
Student T K
Company’s background
u Wells Fargo & Company is an American multinational financial services company that was
founded in 1852 (Wells Fargo & Company). The company offers banking, investment and
mortgage products and services. Charlie Scharf is the company’s CEO while Mike
Santomassimo is the CFO. The company has an approximately 270,000 employees in 2020
(Wells Fargo & Company, 2020).
u Sony Group Corporation is a Japanese multinational that was founded in 1946 (Sony, 2020).
The company offers a variety of products such as electronics , video game console company
among others. Kenichiro Yoshida is the Company’s CEO while Philip Rowley is the CFO The
company has an approximately 180,000 employees.
Continuation………..
u Comcast Corporation is an American multinational telecommunications conglomerate that
was founded in 1963 (Comcast, 2020). The company offers global media and technology
services such as high-speed Internet among others . In 2020, the company had an
approximately 190,000 employees (Comcast, 2020). Brian Roberts is the Company’s CEO
while Michael J. Cavanagh is the CFO(Comcast, 2020).
u Shopify Inc. is a Canadian multinational e-commerce company founded in 2006 (Shopify,
2020). The company operates as an e-commerce platform for online stores and retail point-
of-sale system. Shopify has employed only 7000 employees (Shopify, 2020).Tobias “Tobi”
Lütke is the CEO while Amy E. Shapero is the CFO.
New SEC Diversity Disclosure Requirements
u Securities and Exchange Commission (SEC) Requirements are regulatory documents required of all public
companies to give information to the potential investors. The information includes financial statements, cash
flow,compliance reports among others.
u SEC Requires public companies to file a periodic financial statements and other disclosures. Investors usually
uses and relies on the filled information for them to make informed decision on whether to invest on
companies.
u Securities and Exchange Commission (SEC) Requirements represents a combination of ethical, a moral and
legal obligation as it ensures that all organizations are treated with due care and engage only in fair and open
competition.
u Securities and Exchange Commission (SEC) Requirements also mandates public companies to disclose in the
Forms 10-K whether it adhere to code of ethics for its principal accounting officer or controller, principal
financial officer as well as principal executive officer. This ensures organizations are legally obliged.
New SEC Diversity Disclosure Requirements
u SEC now requires details of human capital that are material to the business be disclosed
in a companies 10-K
u The SEC has chosen to leave the requirements vague, allowing companies to choose what
is important
u The SEC requirements represents a new ethical and moral obligation for companies, but
not a legal one
u Disclosure requirements have been introduced for the benefit of stakeholders, who
companies have an ethical and moral obligation to be honest with
u “The amendment requires new descriptions, where material to an understanding of the
business, of (1) a company’s “human capital resources” and (2) “any human capital
measures or objectives that the registrant focuses on in managing the business (such as,
depending on the nature of the registrant’s business and workforce, measures or
objectives that address the development, attraction and retention of personnel).”

The New SEC Regulation S-K Rules


Jones’ model of moral intensity
u The SEC disclosure requirements are most applicable to what Jones describes as
“Social Consensus”
u The requirements push companies to address topics that society views as relevant,
such as workplace diversity, safety, employee benefits, and COVID-19 impact
u The SEC hopes that revealing these details will force companies to make decisions
that align with the interests and values of society without legal enforcement
u Companies that also choose to not reveal these details will also be revealing in
itself
Correlation that exist between the companies
u All the company have tried to maintain diversity, equity and inclusion in their organization and adhered to
discrimination acts during recruitment and selection processes.
u Wells Fargo & Company has 25% of nominated directors being women (Wells Fargo & Company 2020).
The 25% of the directors are further racially diverse. 3 out of 12 Director Nominees are Women, 2 out of
Director Nominees are African-American while 1 of 12 Director Nominees is are Hispanic (Wells Fargo &
Company 2020). Generally, 42% of the company’s director nominees are Gender and/or Racially/Ethnically
Diverse (Wells Fargo & Company 2020).
u In correlation, Sony corporation has strongly encouraged women in leadership with women in leadership
from the company roles increased Return on Equity (ROE) by 35% and Total Return to Shareholders (TRS)
by 34% (Sony, 2020).
u In Spotify, females in the leadership position occupies 38% of the positions (Spotify, 2020).
u In Comcast corporation, women in leadership occupies 37% while males occupies 67% (Comcast, 2020).
Continuation……………..
Correlation Evaluation
(diversity disclosure analysis
Wells Fargo &
Company
Sony Comcast
Corporation
Spotify
2020 2020 2020 2020
Number of employees 270,000 180,000 190,000 7000
Number of female employees 56% 41% 35% 44%
Number of male employees 44% 58% 65% 55%
Diversity or EDI Index
Profit margin ratio 19.79% 12.41% 13.09% 25.6%
Return on investment (ROI)
Year (%)
Diversity and Earnings
Company:
% of non-white
employees
% of female employees ROE EPS
Company-1 33% 32% 61.06% 4.37
Company-2 44% 55% 13.97% 3.77
Company-3 42% 30% 160.09% 4.67
Company-4 31% 62% 7.04% 5.81
u With a sample size of four companies, its challenging to draw any conclusions
between a company’s level of diversity and its effects on profitability
u Other factors such as the industry and the economy play a much more obvious role
u For example: Company#1 is a software company, an industry that skews male and has
seen a huge surge in growth and profitability
u Studies do indicate that a more diverse workforce of employees is more productive and
successful, but this was not shown in the four companies due to other factors.
Diversity and Earnings
Whether the companies narrative on diversity
disclosure are compliant
u Wells Fargo & Company is ethically compliant based on the available information shared on its annual
meeting report. The company has not been involved in green washing but remained compliant to
policies related to the diversity, equity and inclusivity such as discrimination and labour acts. Besides,
the DE&I actions and commitments of the company shows Wells Fargo & Company have developed a
diverse and inclusive culture that award all the employees in the organization equal opportunity
regardless of ethnicity. This is evident by ability of the company to recruit employees from different
areas of world in both low and upper leadership positions.
u Sony is ethically compliant with consideration of the R10 reports of 2019 and 2020 on the diversity
disclosure. It is clear that the high rates of innovations experienced by the company have resulted
from workforce that Possesses different personalities, racial backgrounds, nationalities, religions and
beliefs, disabilities, sexual orientations, values and work styles, our diverse human resources.
Continuation……………………………..
u Spotify is somehow ethically compliant with consideration that its 10-K reports listed in
the Securities and Exchange Commission (SEC) somehow differs with other publication
from secondary sources. The company has a lot of work to be done with consideration of
its huge gaps in workforce between men and women. Besides, the Corporate Social
Responsibility of the company indicates that the company is doing a lot to disclose positive
data in the year 2021’s annual meeting.
u Comcast Corporation is ethically compliant according to its R10 reports of 2019 and 2020.
The company has disclosed accurate data. Besides, the availability of women in all
leadership positions indicate that comcast is compliant to laws and regulations governing
issues of diversity and inclusion.
Degree of ethical practices (standards of the companies)
u The degree of compliant for Wells Fargo & Company is very high. The company has a high
number of women in leadership demonstrating adherence to discrimination policies during
recruitment and selection proccess. Besides, the R10 reports have also indicated that Well
Fargo Company has have put in place an effective policies and measures for reporting un
ethical practices.
u The degree of compliant for Sony corporation is also very high with the company remaining
complaint in diverse regions across the world where it operates. The company has effective
strategy for ensuring there is transparency and accountability among its stakeholders.
Continuation……………..
u The degree of compliant for Comcast Corporationis medium. Although the company has
adopted the contemporary measures for ensuring it adheres to its code of conducts, there have
been some complains regarding unethical practices from its stakeholders. For example, in 2016,
the company was finned over $2.3 billion on the case that involved fraud charges on customers
accounts.
u The degree of compliant for Spotify is also very high with the company having faced very few
accusation on different ethical issues such as cyber crimes. Besides, the company ahs also
implemented polices such as “hateful conduct policy “ to ensure its practices aligns effectively
with the code of conduct.
Comparative Analysis of Companies’ DD
Strong Diversity Disclosure Weak Diversity Disclosure
u Sony released a lengthy Diversity and
Inclusion report laying out the ways they
hope to improve their workforce and
setting goals for the future
u Sony’s 10-k includes sections titled “Social
Impact and Sustainability” and “Human
Capital” that comply with the SEC’s new
rules
u Wells Fargo outlines the information on
the company’s diversity within their 10-k
u Their Diversity and Inclusion report
provides the goals the company hopes to
achieve and outlines the process they will
take
u Comcast’s 10-k and Diversity and Inclusion
report provide the bare minimum of
information about the employees and the
company
u Comcast states that they aspire for a more
diverse, engaged, and talented workforce, but
no actual goals are set up or provided
u Spotify also does lay out things that they hope
to achieve but do not provide any goals or
milestones they hope to achieve
u The Diversity and Inclusion report provides
some information but is overall not great
Rank of companies by Ethical Standards)
1. Wells Fargo & Company
2. Sony corporation
3. Comcast Corporation
4. Spotify
Existing Violations Ethical Practice Category
Ethical Practices
Questions for company’s management
regarding Ethical standards
u What are the management’s views on this new SEC requirement?
u What is the company doing to make sure there is consideration of gender equality in
the strategic management and executive as it is evident that males are dominant?
u Does the company adhere to code of conducts? And if yes, what are the current policies
and measures in place to report the unethical practices?
u What are the company’s current major SEC violation(s).
u What steps arecurrently in place to resolve these violations?
u Do you think a stronger ethical culture would mitigate some of these violations?
What I Would Change to Improve the Company’s
Ethical Standard and Culture?
References
Spotify. (2020). Annual Reports, Diversity, Inclusion & Belonging | Life at Spotify. Retrieved 8
October 2021, from https://www.lifeatspotify.com/diversity-equity-impact/diversity-inclusion-
belonging
Sony. (2020). Annual reports, Women in leadership. Retrieved 8 October 2021, from
https://www.sony.com/content/dam/sony/landing-pages/SonyWhitepaperFinal_s.pdf
Wells Fargo & Company 2021. Annual meeting report. Retrieved 8 October 2021, from
https://www08.wellsfargomedia.com/assets/pdf/about/investor-relations/annual-
reports/2021-proxy-statement.pdf
https://www.lifeatspotify.com/diversity-equity-impact/diversity-inclusion-belonging
https://www.sony.com/content/dam/sony/landing-pages/SonyWhitepaperFinal_s.pdf
https://www08.wellsfargomedia.com/assets/pdf/about/investor-relations/annual-reports/2021-proxy-statement.pdf
Ethics Research
Analyses
BYE S
A C C T5 1 0– B U S I N E S SE T H I C S
COMPANIES’
BACKGROUND
INFORMATION
Kellogg
Company
Profile
Years in Business: Founded in 1906, 114 years in business
IPO Date: Incorporated in Delaware in 1922
Current CEO: Amit Banati
Current CFO: Steven A. Cahillane
Total Number of Employees: 31,000
Current External Auditor: PricewaterhouseCoopers LLP
Uber
Technologies
Inc. Profile
Years in Business: Founded in 2009, 12 years in business
IPO Date: March 2009, San Francisco, CA
Current CEO: Dara Khosrowshahi
Current CFO: Nelson Chai
Total Number of Employees: 22,800
Current External Auditor: PricewaterhouseCoopers LLP
TESLA Inc.
Profile
Years in Business: Founded in 2003, 18 years in business
IPO Date: July 1, 2003, San Carlos, CA
Current CEO: Elon Musk
Current CFO: Zachary J. Kirkhorn
Total Number of Employees: 70,757
Current External Auditor: PricewaterhouseCoopers LLP
CVS Health
Corporation
Profile
Years in Business: Founded in 1963, 57 years in business
IPO Date: May 8, 1963, Lowell, MA
Current CEO: Karen S. Lynch
Current CFO: Shawn Guertin
Total Number of Employees: 256,500
Current External Auditor: Ernst & Young LLP
Executive Summary Statistics Performance
SEC’S DIVERSITY DISCLOSURE UNDERSTANDING
•The Securities and Exchange Commission adopted rule amendments last August 26th, 2020, to
modernize disclosures of business, legal proceedings, and risk factors under Regulation S-K.
•As a result of these amendments, public companies are now required to disclose number of
employees and a description of its human capital resources on their Form 10-Ks and other filings
subject to Regulation S-K.
•However, the new requirements do not include a clear definition of human capital or specify a
list of measures to be disclosed.
SEC’S DIVERSITY DISCLOSURE MORAL INTENSITY
•In my view, the SEC’s new regulation on diversity disclosure for public companies constitutes a
combination of an ethical, moral, and legal obligation.
•In Jones’ six dimensions or moral intensity, the magnitude of consequences seems to be the
most applicable for the SEC’s disclosure requirement for public companies. I think the SEC
thought about how society will benefit from these new requirements as public companies will
be encouraged to have a more diverse workforce and consequently, provide equal opportunities
to their employees.
•The moral intensity of the SEC’s new regulation influenced ethical decision making and, in this
case, the SEC has gone a step forward by converting it into a mandatory requirement, a legal
obligation.
SEC’S DIVERSITY DISCLOSURE CORRELATION
WITH PUBLIC COMPANIES’ PROFITABILITY
•Tesla, and CVS Health disclosed number of employees by gender in 2020. 21% of Tesla workforce
were women and 79% men. CVS’s gender diversity differ from Tesla’s, whose workforce is 70%
women and 30% male. Both companies are doing great financially.
•Uber Technologies also disclosed number of employees by gender in 2020. 59.7% of Uber workforce
is male and 40.3% is female. Uber’s financial performance declined in 2020, with a negative return on
equity, earnings per share, and profit margin ratio. This was due to the Pandemic, in which everyone
was adversely affected, and Uber had to reduce its workforce. In 2021 Uber’s financials are still
negative perhaps as a result of legal actions filed in the UK regarding racial discrimination claims.
•Kellogg Company didn’t disclose number of employees by gender in 2020. It just disclosed that 42%
of managers at Kellogg’s are women. Kellogg is doing great financially too.
•I see an obvious correlation between my selected companies’ diversity disclosure and their respective
profitability, as the companies that are enforcing EDI practices within their organization show
excellent financial performance.
COMPANIES’ NARRATIVE ON DIVERSITY DISCLOSURES
COMPLIANCE
•Kellogg Company, Uber Technologies, Tesla, and CVS Health disclosed number of total
employees and their initiatives to improve Equity, Diversity and Inclusion enforcements in their
10-Ks for year end 2020.
•SEC’s new requirements do not include a clear definition of human capital or which measures
must be disclosed in the 10-Ks of public companies; therefore, I believe that the four public
companies’ narrative on diversity disclosures chosen for my research are compliant with SEC’s
new regulations.
COMPANIES’ DEGREE OF ETHICAL STANDARDS
RELATIVE TO DIVERSITY DISCLOSURE
•Kellogg Company, Uber Technologies, Tesla, and CVS Health have shown a high degree of ethical
standards as they all four have complied with the SEC’s new regulation to disclose number of
employees and a description of its human capital resources on their Form 10-Ks.
•I do believe, however, that the disclosure of their total workforce should also provide how
diverse their workforce is. For instance, disclosing the gender, race, and ethnicity of a company’s
workforce will provide financial information users with useful data about the diversity of the
company’s workforce.
COMPANIES’ DEGREE OF ETHICAL STANDARDS
RELATIVE TO DIVERSITY DISCLOSURE
Companies’ Description of their Human Capital Resources
•Kellogg Company has enforced practices of Equity, Diversity and Inclusion since 2005 by establishing
an Office of Diversity & Inclusion to focus on recruiting and retaining diverse employees, creating
awareness of diversity issues, and fostering a supportive and positive work environment where
inclusive behaviors are the norm. Several leading organizations recognized Kellogg for its commitment
to building and supporting equity, diversity and inclusion in its workplace. These include Diversity Inc.,
Social Corporate Equity Index, Diversity Best Practice Index and Human Rights Campaign (HRC) Best
Places to Work for LGBTQ Equality, to name a few.
•In July 2020, Uber Technologies, publicly committed to becoming an anti-racist company. Uber also
has the Integrity Helpline, where its employees can notify any discriminatory actions against them.
Uber reports its Diversity and Inclusion efforts on its 2020 People and Culture Report and 2020 ESG
Report, which are available on their investor relations website.
COMPANIES’ DEGREE OF ETHICAL STANDARDS
RELATIVE TO DIVERSITY DISCLOSURE
Companies’ Description of their Human Capital Resources
•Tesla’s key human capital objectives in managing their business include attracting, developing and
retaining top talent while integrating diversity, equity and inclusion principles and practices into their
core values. Tesla have provided thousands of job openings in local communities, for capable workers
from various backgrounds to learn valuable skills in critical operations such as in manufacturing,
vehicle service and energy product installation. Tesla is also working on diversity efforts to support
suppliers from underrepresented communities.
•CVS Health has a Diversity Management Leadership Council and a Strategic Diversity Management
leadership team to integrate diversity practices across all facets of their business. CVS Health has
been recognized as a DiversityInc Top 50 Company, named to Bloomberg’s 2019 Gender-Equality
Index and earned a 100 percent score on the Disability Equality Index, meaning the company is
recognized as a “Best Place to Work for Disability Inclusion.”
RANK OF COMPANIES BY ETHICAL STANDARDS
1. Kellogg Company
I have ranked Kellogg Company number 1 as Kellogg has enforced practices of Equity, Diversity and
Inclusion since 2005. Also, Kellogg has been recognized for its commitment to building and supporting
equity, diversity and inclusion in its workplace by several leading organizations like DiversityInc.
2. CVS Health
I have ranked CVS Health number 2 as CVS has earned a 100 percent score on the Disability Equality
Index, meaning that the company is recognized as the best place to work for disability inclusion.
3. Tesla
Tesla has been ranked number 3 since it has a huge gender disparity on its workforce: just 21% of
Tesla’s workforce are women, while 79% are men. Moreover, Tesla revealed in its Diversity report on
December 4th, 2020, that employees in leadership roles with a director level or higher accounted for
83% men and 59% Whites, showing a disparity not only in gender but also in race.
RANK OF COMPANIES BY ETHICAL STANDARDS
4. Uber Technologies
Uber Technologies has been ranked number 4 because the company is currently facing legal actions in
the UK concerning racial discrimination claims, even though it publicly committed to becoming anti-
racist in July 2020. The claims are over its use of facial recognition software that allegedly
discriminates against people of color. Furthermore, Uber did poorly with its analyses of gross revenue
profitability, showing negative rates and EPS for 2020.
RANK OF COMPANIES BY ETHICAL STANDARDS
If I were hired as a consultant for the company with my worst assigned ranking in the previous slide, I
would have some questions for the company’s management regarding ethical standards as it relates to
the SEC’s diversity disclosure requirement.
To: Uber Technologies’ Management
vHow are you meeting your commitment to become an anti-racist organization?
vWhat steps are you taking to diversify your workforce, which currently shows a large gender gap?
vIs it possible that your poor financial results in 2020 may be due to your lack of ethical standards
when implementing diversity practices in your company?
CERTIFICATION OF AUTHORSHIP:
I certify that I am the author of this work and that any assistance I have received in its
preparation is fully acknowledged and disclosed. I have also cited any sources from
which I used data, ideas or words, directly quoted or paraphrased. This work was
prepared by me specifically for this course.
References:
Kellogg Company’s 10-Ks, Profitability Ratios, and other information related to its diversity practices:
https://www.sec.gov/ix?doc=/Archives/edgar/data/55067/000162828021002660/k-20210102.htm
https://www.macrotrends.net/stocks/charts/K/kellogg/number-of-employees
https://www.macrotrends.net/stocks/charts/K/kellogg/roe
https://www.macrotrends.net/stocks/charts/K/kellogg/net-profit-margin
https://finance.yahoo.com/quote/k/analysis/
https://fortune.com/company/kellogg/fortune500/
References:
Uber Technologies’ 10-Ks, Profitability Ratios, and other information related to its diversity practices:
https://www.sec.gov/ix?doc=/Archives/edgar/data/0001543151/000154315121000014/uber-
20201231.htm
https://www.macrotrends.net/stocks/charts/UBER/uber-technologies/roe
https://www.macrotrends.net/stocks/charts/UBER/uber-technologies/number-of-employees
https://www.macrotrends.net/stocks/charts/UBER/uber-technologies/net-profit-margin
https://www.macrotrends.net/stocks/charts/UBER/uber-technologies/eps-earnings-per-share-diluted
https://www.statista.com/statistics/693807/uber-employee-gender-global/
https://www.cnn.com/2021/10/07/tech/uber-racism-uk-lawsuit-facial-recognition/index.html
References:
Tesla’s 10-Ks, Profitability Ratios, and other information related to its diversity practices:
https://www.sec.gov/ix?doc=/Archives/edgar/data/1318605/000156459021004599/tsla-
10k_20201231.htm
https://www.macrotrends.net/stocks/charts/TSLA/tesla/eps-earnings-per-share-diluted
https://www.macrotrends.net/stocks/charts/TSLA/tesla/number-of-employees
https://www.macrotrends.net/stocks/charts/TSLA/tesla/roe
https://www.macrotrends.net/stocks/charts/TSLA/tesla/net-profit-margin
https://www.cnbc.com/2020/12/04/tesla-publishes-its-first-diversity-report-here-are-the-key-
numbers.html
References:
CVS Health’s 10-Ks, Profitability Ratios, and other information related to its diversity practices:
https://www.sec.gov/ix?doc=/Archives/edgar/data/64803/000006480321000011/cvs-
20201231.htm
https://cvshealth.com/news-and-insights/press-releases/cvs-health-appoints-shawn-guertin-
chief-financial-officer
https://fortune.com/company/cvs-health/fortune500/
https://www.macrotrends.net/stocks/charts/CVS/cvs-health/net-profit-margin
https://www.macrotrends.net/stocks/charts/CVS/cvs-health/roe
https://www.macrotrends.net/stocks/charts/CVS/cvs-health/eps-earnings-per-share-diluted

Place your order
(550 words)

Approximate price: $22

Calculate the price of your order

550 words
We'll send you the first draft for approval by September 11, 2018 at 10:52 AM
Total price:
$26
The price is based on these factors:
Academic level
Number of pages
Urgency
Basic features
  • Free title page and bibliography
  • Unlimited revisions
  • Plagiarism-free guarantee
  • Money-back guarantee
  • 24/7 support
On-demand options
  • Writer’s samples
  • Part-by-part delivery
  • Overnight delivery
  • Copies of used sources
  • Expert Proofreading
Paper format
  • 275 words per page
  • 12 pt Arial/Times New Roman
  • Double line spacing
  • Any citation style (APA, MLA, Chicago/Turabian, Harvard)

Our guarantees

Delivering a high-quality product at a reasonable price is not enough anymore.
That’s why we have developed 5 beneficial guarantees that will make your experience with our service enjoyable, easy, and safe.

Money-back guarantee

You have to be 100% sure of the quality of your product to give a money-back guarantee. This describes us perfectly. Make sure that this guarantee is totally transparent.

Read more

Zero-plagiarism guarantee

Each paper is composed from scratch, according to your instructions. It is then checked by our plagiarism-detection software. There is no gap where plagiarism could squeeze in.

Read more

Free-revision policy

Thanks to our free revisions, there is no way for you to be unsatisfied. We will work on your paper until you are completely happy with the result.

Read more

Privacy policy

Your email is safe, as we store it according to international data protection rules. Your bank details are secure, as we use only reliable payment systems.

Read more

Fair-cooperation guarantee

By sending us your money, you buy the service we provide. Check out our terms and conditions if you prefer business talks to be laid out in official language.

Read more