The pandemic has also caused changes in the work environment in Apple. Employees in Apple are formally requesting that Apple considers remote and location-flexible work as they are requesting insight into the environmental impact of returning to onsite in-person work, and how permanent remote-and-location-flexibility could offset that impact. (Schiffer, 2021). Workers in Apple factories are also facing risks from adverse working conditions leading to poor protection to the Covid virus due to lack of protective equipment, lack of social distancing measure as well as continuation of production despite government request to stop production to slow spread of virus (Weber, 2020). Issues with employees is not something new in Apple. For about a decade, Apple have been dealing with several ethical issues due to reports made on poor working conditions in Apple. Claimed to be practicing the sweatshop working conditions in which labours are employed at low wages and under unhealthy or oppressive conditions (Britannica, n.d.), these companies were seen to have violated labour laws. The sweatshop condition in Apple were reported in the factory that manufactures Apple products, in which it employs 200,000 workers who live in dormitories where visitors are not permitted and workers toil for 15-hour days for as little as $50 per month (Musgrove, 2006). This issue further continues with several suicides cases reported in the Apple factory in Foxconn since the case resurfaced (Johnson, 2011). News have shown exhausted workers falling asleep on their long shifts with one undercover reporter having to work 18 days in a row despite requesting for day off (Bilton, 2014). Since the iPhone is such a compact, complex machine, putting one together correctly requires sprawling assembly lines of hundreds of people who build, inspect, test and package each device. One worker said 1,700 iphones passed through her hands every day; she was in charge of wiping a special polish on the display. That works out at about three screens a minute for 12 hours a day. More meticulous work, like fastening chip boards and assembling back covers, was slower; these workers have a- minute-a-piece for each iPhone. That's still 600 to 700 iphones a day. Failing to meet a quota or making a mistake can draw public condemnation from superiors. Workers are often expected to stay silent and may draw reprimands from their bosses for asking to use the restroom (Merchant, 2017)J L Unfortunately, the sky isn't always blue, the sun doesn't always shine. Despite all the success Apple has gain in the IT industry along with careful planning of structure in the company, Apple has been dealing with various risk. The business, financial condition and operating results of the company can be affected by a_[1_l:.l_[r_1_l_1:e_r__o_f factors including the uncertainties of the macro environment from any of the political, economic, natural, sociodemographic or technological contexts in which the organisation operates {Lockamm 201?}. As we all are aware, the CDVlDIQ has spread rapidly throughout the world, prompting governments and businesses to take unprecedented measures in response. Such measures have included restrictions on travel and business operations, temporary closures of businesses, and quarantines and shelterinplace orders. The COVIDlg pandemic has significantly curtailed global economic activity and caused significant volatility and disruption in global financial markets {Apple Inc., 2020]. Apple reports in their Annual Report adverse macroeconomic conditions, including inflation, slower growth or recession, new or increased tariffs and other barriers to trade, changes to fiscal and monetary policy, tighter credit, higher interest rates, high unemployment and currency fluctuations could materially adversely affect demand for the company's products and services [Apple Inc., zozor In addition, consumer confidence and spending could be unfavourably affected in response to financial market volatility, negative financial news, conditions in the real estate and mortgage markets, declines in income or asset values, changes to fuel and other energy costs, labour and healthcare costs and other economic factors. Global markets for the company's products and services are highly competitive and subiect to rapid technological change, and the company may be unable to compete effectively in these markets. To remain competitive and stimuiate customer demand, the company must successfully manage frequent introductions and transitions of products and services [Apple Inc., 2020}