考前背了不後悔：BEC考試口語必備話題8
Unit One: Company Operation and Management公司運作和管理
1.8 Business Ethics 商業道德
相關單詞掌握：
Credo 信條
Integrity 誠信，正直
Recall 召回
Corporate performance 企業運作，亦作Company performance
Turnover 營業額
Dividend 紅利，股息
Pay off 盈利，還清（債務等）
Mitigate 減輕
Corporate social responsibility 企業的社會責任（簡稱CSR）
Compensation 補償
Mini-presentation
商業道德（Business Ethics）是指公認的道德規範在具體商業情景（business situation）和商業活動（commercial activity）中的應用。在商務決策和運作過程中，越來越多的企業會遇到這樣的問題：環境問題（environmental issue）、信用問題（credit issues）、社會責任問題（corporate social responsibility）等。因此，遵守商業道德成爲企業經營方式（business practice）的重要環節。目前在國內外，商業道德已經被納入主流商務教育中，如工商管理碩士（MBA）的必修課。
| What’s important when…? Measuring corporate performance 衡量企業績效需要考慮哪些要點？ ness ethics 商業道德 ronmental protection 環境保護 |
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.
事實上，衡量企業績效不只是圍繞着它的營業額、利益和分紅。我們也應該去評估其在商業道德的表現。道德規範是企業文化的核心部分也是公司努力發展長期目標和增長的重要工具。
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.
另外，公司應該承擔起保護環境的責任。例如，我們也應該看看公司是否想盡辦法去減少對環境的影響，或者看看他們是否儘量將生產商的浪費最小化並且對資源有效的管理。
Discussion
Solving the Food Safety Crisis 解決食品安全危機 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: 你們所在的糖果廠正面臨着嚴峻的安全危機：一個小孩食用你們專爲兒童生產的果凍時被噎住了。請你們協助解決這一問題。討論並決定： should be done with it. 公司應該做些什麼 to improve the product. 如何改進該產品 |
（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.
我們應該立刻停止銷售糖果，同時從市場召回所有的產品以防止類似的悲劇發生。我們也應該警示人們讓他們處理掉這種果凍，特別是那些有可能儲存糖果的小食雜店。
（2） We’re entirely responsible for that accident, we should seek to improve our products.
我們應該爲事故負全責。我們應該需找改善產品的方法。
（3） We should go visit the girl, offer compensation to her parents.
我們應該去探望這個女孩兒，爲她的父母提供一些補償
