Discuss whether JGS should maintain high standards of corporate social responsibility (CSR).

Mark scheme

Marking points from the official mark scheme (May/June 2020). The mark or mark type is shown in brackets.

1. [2] Two or more relevant points (Knowledge)
2. [2] Application of two or more points to JGS (Application)
3. [6] Good use of theory to answer question (Analysis)
4. [6] Good judgment shown (Evaluation)
5. Knowledge:
6. Explanation of CSR, social auditing, environmental considerations with examples e.g. accounting practice
7. Application:
8. High level of 'mountain' culture and threats to it
9. Activity of country P and client country pressure groups
10. Country P government enquiry
11. Analysis:
12. CSR increasingly important for all businesses as customers, suppliers and governments expect it
13. Building CSR can lead to a marketing advantage
14. Engaging with CSR will help maintain the reasons why customers visit, generating more future business
15. Pressure group activity can lead to businesses with CSR gaining at expense of those that do not engage with CSR
16. Engaging with CSR can be expensive in resources and money and lead to higher prices and less sales
17. CSR implemented now may be less expensive than in the future
18. JGS rely on local villagers to provide services. More likely to get good service if CSR implemented
19. Evaluation:
20. Supported conclusion on concern for CSR
21. Ranking relevant factors
22. JGS's business is based on attracting customers to a particular environment. Not engaging with CSR will definitely remove some of the reasons for customers to visit/buy so must be concerned with it
23. Acting in advance of the enquiry will be a selling point and minimise government focus on JGS if regulations tightened