Title

Procter & Gamble’s Profit Sharing Plan: A Classroom Exercise in Ethics

Document Type

Article

Publication Title

Journal of Financial Education

Volume

31

First Page

82

88

Publication Date

Summer 2005

Abstract

This class exercise involves a min-case that discusses the Procter & Gamble Profit Sharing Plan, and raises the issue of whether the plan, which results in a very high percentage of employees' retirement benefits being in P&G stock, is consistent with the company's high standard of ethics. The case uses a chronological approach to lead the reader through a series of events which alternately caused fear and joy among Procter & Gamble stakeholders.