《国际商贸》英语Chapter 15 Businiss Ethics.ppt

* * Chapter 15 Business Ethics * A business has moral duties that extend well beyond serving the interests of its owners or stockholders, and that these duties consist of more than simply obeying the law. They believe a business has moral responsibilities to so-called stakeholders, people who have an interest in the conduct of the business, which might include employees, customers, vendors, the local community, or even society as a whole. They would say that stakeholders have certain rights with regard to how the business operates, and some would suggest that this includes even rights of governance. Introduction * Business ethics is a form of applied ethics that examines ethical principles and moral or ethical problems that arise in a business environment. Business ethics can be both a normative and a descriptive discipline. The ethics of a particular business can be diverse. They apply not only to how the business interacts with the world at large, but also to their one-on-one dealings with a single customer. 15.1 The Definition of Business Ethics * This part of business ethics overlaps with the philosophy of business, one of the aims of which is to determine the fundamental purposes of a company. Corporate social responsibility or CSR: an umbrella term under which the ethical rights and duties existing between companies and society is debated. 15.2 General Business Ethics Issues regarding the moral rights and duties between a company and its shareholders: fiduciary responsibility, stakeholder concept v. shareholder concept. Ethical issues concerning relations between different companies. Leadership issues: corporate governance. Political contributions made by corporations. The misuse of corporate ethics policies as marketing instruments. * Ethics of Accounting Information Accounting Scandals Case: Ethics of Human Resource Management Ethics of Sales and Marketing Benetton Group S.p.A Case Ethics of Production The Ford Pinto case Ethic