"MIDDLEBROUH 45,000 OSS's workers paying price for decades of exposure to toxic chemicals. OSS was listed on Toronto Exchange employs 45% of the workforce and in Middlebrouh. OSS also supports a number of local causes including a children's nursery, an amateur football club and a number of adult education classes. A comprehensive study of chemical exposures at OSS's Middlebrouh plant shows workers routinely handled more than 3,000 highly toxic substances in decades past. Working conditions at OSS's factory between 2000 and 2016 played a significant role in an "epidemic" of work-related illnesses among employees and retirees, according to a comprehensive study of chemical exposures at the plant" Recently, an independent academic research discovered that OSS's product was very harmful to human health due to wide range of fatal respiratory diseases. The result of the study was publicly reported that caused a great deal effect on OSS's reputation. After two months, Janna Lee, the accountant of the company, informed the board that the company was faced with a very difficult situation. The company could not survive for another six months due to significant increase in compensation payments. 840 reports from doctors had suspected that the highly toxic substances used to produce the product cause an above-average incidence of miscarriages, birth defects and respiratory ailments among production workers. As a qualified accountant, Janna Lee was trusted by shareholders because of her performance in the role of finance director over several years. Because she would be believed by shareholders, Andrew Carter, Chief Executive Officer (CEO) offered a substantial increase in her share options if she would unreported the nearly 2 millions of compensation cost. Janna Lee accepted the offer and reported to shareholders as he had suggested. In her report, she also said that the company was aware of the result of the academic research but argued that the findings were not conclusive and also not considered a serious risk to company's future success. a. Explain 4 (four) potential social implications of the independent academic research's discovery about the health risks among the production workers of OSS on affected stakeholders. b. Briefly explain the issue of unreported of compensation cost from the perspective of utilitarian, deontology and virtue ethics.