There are many situations where a company may find itself in an ethical dilemma, having to choose between doing what is “right” versus doing what is expedient. For instance, when operating abroad, should workers be paid what is legally required (minimum wage) or be paid what would be considered a more livable wage? Should child labor be used, even if it is legal by local standards? When building a factory, should only local pollution standards be observed, or should the best interests of the local citizens living near the factory be considered? If a product has the potential to be dangerous if used in a certain situation, should this information be disclosed or does it require recalling the product and making the necessary changes, even if this dangerous situation may never materialize? All of these situations involve both legal and ethical considerations. Most companies operate within the rule of law; few operate within a strict code of ethics.

在很多情況下，企業可能會發現自己處在道德上兩難的困境裡，必須在做「對」的事和採取權宜之計間做一抉擇。例如，在海外經營時，是應該給付員工領法定工資（最低工資），還是給付被認為是比較能過日子的工資？即使合乎當地的法令標準，該不該使用童工？在蓋工廠時，應該要只遵守當地的汙染標準，還是應該要考慮到工廠附近當地居民的最大利益？假如某項產品在特定的情況下使用可能會有危險，這樣的訊息該不該揭露，或者是否必須把產品回收並做必要的調整，即使這種危險的情況也許永遠不會發生？這些情況全都同時牽涉到法律和道德的考量。大部分的企業都是依法行事，會依嚴格的道德規範行事的則少之又少。 

In order for companies to become more “ethical” in their business dealings, they need to incorporate the two key principles of transparency and accountability.

企業如果要在生意往來上變得更「道德」，就要納入透明與責信這兩個關鍵原則。 

● Transparency is about making the decision-making process more open and easier for people outside the company to understand. Many companies still make secretive decisions behind closed doors involving only a few key executives. To most people on the outside (and sometimes inside these organizations) these decisions appear arbitrary since it is difficult to understand how or why they were made. This can create misunderstanding and a sense of mistrust between a company and the public. Transparency needs to start at the top—the Board of Directors. Many boards are still comprised of company insiders who share similar ideas and views. This can lead to “groupthink” where there are no dissenting opinions, even when questionable decisions are made. This can have dire consequences for the company and its “stakeholders”. Having a more open board comprised of people from outside the company and industry may help to safeguard against this.

透明 是指讓決策過程更開放，使公司以外的人更容易了解。有很多企業仍然是關起門來祕密決策，只有幾個重要主管熟知內情。對外界（有時候則是這些組織內）的大多數人來說，這些決策儼然是獨斷獨行，因為很難讓人理解它們是怎麼形成的。這會造成公司與民眾間的誤解和不信任。透明需要從最高層的董事會做起。有很多董事會仍然是由公司的內部人士所組成，這些人通常有共同的觀念和看法。這會導致「團體思維」，而沒有反對意見，甚至在形成有問題的決策時亦是如此。這會對公司和它的「利害關係人」造成可怕的後果。讓董事會比較開放，納入公司和產業以外的人士，將有助於預防這點。

● Accountability is about holding individuals responsible for their actions and punishing those who commit illegal or unethical actions. It does not mean finding an easy “scapegoat” in the organization to place all the blame on, or worst, offering up an insincere apology followed by a “symbolic” resignation (which actually only results in a change of business cards). Accountability calls for establishing clear standards of behavior and consequences that apply to all employees, regardless of position.

責信 是指個人對本身的作為負責，對於有違法或不道德行為的人則應予以懲罰。這並不意謂在組織裡隨便找個「代罪羔羊」來承擔一切的罪過，或更糟地，只是沒有誠意地致歉，然後「象徵性地」辭職（這樣實際上只是把名片換掉而已）。責信所要求的是為行為與後果訂出明確的標準，而且員工不分職位，一體適用。