Lecture 1 第 1 讲

Chapter One:
Ethics and
Business
第一章 伦理与 商业

Decision Making for Personal Integrity
& Social Responsibility
诚信决策 社会责任

Chapter Objectives 章节目标

• Explain three levels at which ethical decisions get made in business.
  解释商业道德决策的三个层面。
• Explain the nature of business ethics as an academic discipline.
  解释商业伦理作为一门学科的性质。
• Explain why ethics is important in the business environment.
  解释道德规范在商业环境中的重要性。
• Explain why ethical responsibilities go beyond legal compliance.
  解释为什么道德责任超出了遵守法律的范畴。
• Distinguish the ethics of personal integrity from the ethics of social responsibility.
  区分个人诚信道德与社会责任道德。
• Distinguish ethical norms and values from other businessrelated norms and values.
  区分道德规范和价值观与其他商业相关规范和价值观。
• Describe ethical decision making as a form of practical reasoning.
  将伦理决策描述为一种实践推理。

Ethics and Business . 道德与商业 .

Business Ethics 商业道德

• Business must take ethics into account and integrate ethics into its organizational structure.
  企业必须考虑道德问题，并将道德纳入其组织结构。

• This text provides a decision-making model that can help analyze avoid future ethical failures.
  本文提供了一个决策模型，有助于分析避免未来的道德失误。

Levels of Ethical Decision Making
道德决策的层次

• As individuals, each person interacts with businesses as customers, as employees, and as citizens of the countries in which they operate.
  作为个人，每个人都以客户、员工和所在国公民的身份与企业互动。
• Organizational culture and corporate leadership have important roles to play in decision making.
  组织文化和企业领导层在决策中发挥着重要作用。
• Individual businesses’ and industries’ decisions are influenced by social, economic, and political environments.
  企业和行业的决策受到社会、经济和政治环境的影响。

Goals of Business Ethics 商业道德的目标

• Developing the knowledge base and skills needed to identify ethical issues.
  发展识别道德问题所需的知识基础和技能。
• Understanding how and why people behave unethically.
  了解人们如何以及为何会做出不道德的行为。
• Deciding how one should act, what one should do, and the type of person one should be as an individual.
  决定一个人应该如何行动，应该做什么，应该成为什么样的人。
• Creating ethical organizations.
  创建有道德的组织。
• Thinking through the social, economic, and political policies that we should support as citizens.
  思考我们作为公民应该支持的社会、经济和政治政策。

Making the Case for Business Ethics
为商业道德辩护

• Remains common in business circles.
  在商界仍很常见。
• Holds that business ought to be governed by some ethics and some values.
  认为企业应遵循一些道德规范和价值观。

• A business stakeholder is anyone who affects or is affected by decisions made within the firm, for better or worse.
  企业利益相关者是指任何影响企业决策或受企业决策影响的人，无论决策好坏。

Ethics and Business. 道德与商业

Ethics and the Law 道德与法律

• Is the law itself ethical?
  法律本身合乎道德吗？
• The law may prevent harm, but does it promote “good”?
  法律可以防止伤害，但它能促进 "善 "吗？
• Only complying with the law may lead to more regulation.
  只遵守法律可能会导致更多的监管。
• Laws may not be in place for new situations.
  可能还没有针对新情况的法律。
• Laws may be ambiguous. 法律可能含糊不清。

Ethics and the Law 道德与法律

• There is no unambiguous answer for those wishing only to obey the law.
  对于那些只想遵守法律的人来说，没有明确的答案。

Ethics and the Law 道德与法律

• To provide reasonable assurance regarding the achievement of entity objectives.
  合理保证实体目标的实现。
• When the risks involve potential harms and benefits to a variety of stakeholders, it is a judgment that involves ethics as well.
  当风险涉及对各种利益相关者的潜在危害和利益时，这也是一个涉及道德的判断。
• Business must take ethics into account and integrate ethics into its organizational structure.
  企业必须考虑道德问题，并将道德纳入其组织结构。
• But what is ethics? 但什么是道德？

Business Ethics as Ethical Decision Making
作为伦理决策的商业伦理

• Responsible decision making and deliberation will result in more responsible behavior.
  负责任的决策和深思熟虑会带来更负责任的行为。
• Here, ethics refers to how human beings should properly live their lives.
  在这里，伦理指的是人类应该如何正确地生活。
• The authors’ fundamental assumption is that a process of rational decision making can and will result in behavior that is more reasonable, accountable, and ethical.
  作者的基本假设是，理性决策过程能够并将导致更加合理、负责和合乎道德的行为。
• Teaching ethics must challenge students to think for themselves.
  伦理教学必须挑战学生的自我思考能力。

Business Ethics as Personal Integrity and Social Responsibility ${}_1$${}_1$_(1){ }_{1}
作为个人诚信和社会责任的商业道德 ${}_1$${}_1$_(1){ }_{1}

• Philosophers emphasize that ethics is normative, dealing with our reasoning about how we should act.
  哲学家们强调，伦理学是规范性的，涉及我们对应该如何行动的推理。
• Social sciences also examine human decision making and actions.
  社会科学还研究人类的决策和行动。
• But these sciences are descriptive rather than normative.
  但这些科学是描述性的，而不是规范性的。
• They provide an account of how and why people do act the way they do - they describe.
  它们描述了人们的行为方式和原因。
• As a normative discipline, ethics seeks an account of how and why people should act a certain way, rather than how they do act.
  作为一门规范性学科，伦理学寻求的是人们应该如何以及为什么以某种方式行事，而不是他们如何行事。

How Should We Live? 我们应该如何生活？

• Defined by our moral systems;
  由我们的道德体系定义；
• and, sometimes referred to as morality.
  有时也被称为道德。
• Or “personal integrity.” 或 "个人诚信"。

How Should We Live? 我们应该如何生活？

• This area is sometimes referred to as social ethics.
  这一领域有时被称为社会伦理。
• Here, we judge companies from a social perspective; for their social responsibility.
  在这里，我们从社会角度对企业进行评判，即企业的社会责任。
• Managerial decisions involve the following aspects of ethics:
  管理决策涉及伦理的以下方面：
• Personal integrity. 个人诚信。
• Social responsibilities. 社会责任。

Business Ethics as Personal Integrity and Social Responsibility ${}_2$${}_2$_(2){ }_{2}
作为个人诚信和社会责任的商业道德 ${}_2$${}_2$_(2){ }_{2}

• Social-scientific approach: Examines the situation and the decision by exploring the factors that led to one decision rather than another or by asking why the manager acted in the way that he did.
  社会科学方法：通过探究导致做出某种决定而非另一种决定的因素，或通过询问管理者为何以这种方式行事，来研究情况和决定。
• Normative approach steps back from the facts to ask:
  规范方法从事实出发，提出问题：
• What should I do? 我该怎么办？
• What rights and responsibilities are involved?
  涉及哪些权利和责任？
• What good will come from this situation?
  这种情况会带来什么好处？
• Am I being fair, just, virtuous, kind, loyal, trustworthy?
  我是否公平、公正、贤惠、善良、忠诚、值得信赖？

Business Ethics as Personal Integrity and Social Responsibility ${}_3$${}_3$_(3){ }_{3}
作为个人诚信和社会责任的商业道德 ${}_3$${}_3$_(3){ }_{3}

• Norms: Those standards of appropriate and proper (or “normal”) behavior.
  规范：恰当和适当（或 "正常"）的行为标准。
• Norms establish the guidelines or standards for determining what we should do, how we should act, and what type of person we should be.
  规范为确定我们应该做什么、如何行动以及应该成为什么样的人确立了准则或标准。
• Normative disciplines presuppose some underlying values.
  规范性学科以某些基本价值观为前提。

Distinction Between Values and Ethics
价值观与道德之间的区别

• Many different types of values can be recognized.
  可以认识到许多不同类型的价值观。
• Individuals have their own personal values and institutions also have values-shown in the company’s culture.
  个人有个人的价值观，机构也有机构的价值观，这体现在企业文化中。
• An individual’s or a corporation’s set of values may lead to either ethical or unethical results.
  个人或公司的价值观可能导致道德或不道德的结果。
• One way to distinguish values is in terms of the ends or goals they serve.
  区分价值观的一种方法是根据其服务的目的或目标。

• Those properties of life that contribute to human well-being and a life well lived.
  有助于人类福祉和美好生活的生命属性。

Ethics as Practical Reason
作为实践理性的伦理学

• Distinguished from theoretical reasoning, which is reasoning about what we should believe.
  有别于理论推理，后者是关于我们应该相信什么的推理。
• Theoretical reason is the pursuit of truth.
  理论理性是对真理的追求。

• Ethical theories explain and defend various norms, standards, values, and principles used in ethical decision making.
  伦理理论解释并捍卫伦理决策中使用的各种规范、标准、价值观和原则。
• The next chapter introduces a model for making ethically responsible decisions.
  下一章将介绍一个在道德上负责任的决策模式。

Ethics and Business 道德与商业