You are the Chief Executive of a social enterprise called WISE, which hires 50 physically disabled staff to do coding and programming for mobile applications. WISE is a sustainable social enterprise, but it is also affected by the pandemic because many of its clients put their orders on hold.

WISE offers the following services to its clients:

• Enable clients to launch their e-commerce services
• Assist clients to design and test their mobile applications
• Provide cyber-security solutions for its clients

One of its client, Mobile-Health would like to donate 10,000 COVID-19 rapid antigen test kits to WISE as its corporate social responsibility contribution. Mobile-Health asks for a group photo of WISE management and staff team with this donation, and advises WISE to publish the photo in the social media of WISE, and Mobile-Health will do the same.

Upon checking the certificates of the rapid antigen test kits, WISE finds out that the tests are not listed in the government approval list. In addition, Mobile-Health asks WISE to look for other donation opportunities, and Mobile-Health could donate 200,000 more test kits to other social enterprises in need. As a token of appreciation, Mobile-Health reminds WISE to ask these recipients to write "Thank you" letter, and publish the donation photos on their respective social media.

Identify TWO normative and TWO descriptive theories relevant to WISE's Chief Executive ethical consideration. Also, would you advise the WISE Chief Executive to accept the donation? Why & Why not?