Unit One: Company Operation and Management公司运作和管理
1.8 Business Ethics 商业道德


Credo 信条
Integrity 诚信,正直
Recall 召回
Corporate performance 企业运作,亦作Company performance
Turnover 营业额
Dividend 红利,股息
Pay off 盈利,还清(债务等)
Mitigate 减轻
Corporate social responsibility 企业的社会责任(简称CSR)
Compensation 补偿


商业道德(Business Ethics)是指公认的道德规范在具体商业情景(business situation)和商业活动(commercial activity)中的应用。在商务决策和运作过程中,越来越多的企业会遇到这样的问题:环境问题(environmental issue)、信用问题(credit issues)、社会责任问题(corporate social responsibility)等。因此,遵守商业道德成为企业经营方式(business practice)的重要环节。目前在国内外,商业道德已经被纳入主流商务教育中,如工商管理硕士(MBA)的必修课。

What’s important when…?
Measuring corporate performance 衡量企业绩效需要考虑哪些要点?
1.Business ethics 商业道德
2.Environmental protection 环境保护

Actually,measuring company performance is not just a case of looking at turnover, profits and dividends. We should also evaluate it in terms of its business ethics. Code of ethics is the core of company culture and is an important tool for companies striving for long-term prospects and growth.

Besides, companies have the social responsibility to protect the environment. if companies have tried their best to mitigating their own environmental impacts, for instance, to see if they have tried their best to minimize waste in their operations and efficient management of resources.


Solving the Food Safety Crisis

The confectionary you work for is now facing a serious safety crisis: a small kid was choke on the gel candies you have marketed to children. You have been asked to help solve the problem. Discuss the situation together, and decide:

1.what should be done with it.

2.how to improve the product.


(1) We should stop selling the candies immediately and to recall all the product from the market to prevent possible tragedies. We should also warn people and ask them to get rid of the product, particularly those smallgrocery stores that may stock the candies.

(2) We’re entirely responsible for that accident, we should seek to improve our products.

(3) We should go visit the girl, offer compensation to her parents.