Lesson
C1ENEthical Business Decisions
Explore the ethical dilemmas that professionals face every day — from whistleblowing and conflicts of interest to corporate social responsibility and AI ethics. Learn to reason through complex moral situations, express nuanced opinions, and make decisions you can defend. A practical B2-C1 Business English lesson on business ethics, ethical decision-making, and corporate responsibility. Ideal for managers, Business English tutors, and corporate trainers.
Ethical Dilemmas
Speed Debate
Useful phrases
- From an ethical standpoint...
- The problem with that argument is...
- In practice, most companies would...
- That depends on whether you believe...
- Legally that's acceptable, but morally...
- The real question is who bears the cost of...
- I'd argue that in the long run...
- Is it ever acceptable to lie to a client if the truth would damage the relationship?
- Should employees always report unethical behaviour at work, even if it puts their job at risk?
- Is a company responsible for the ethical behaviour of its suppliers and partners?
- Should profit always come second to doing the right thing — or is that naive?
- Is paying the minimum legal wage ever enough, or do companies always have a higher moral obligation?
- Do companies have a responsibility to their employees that goes beyond what the contract says?
The Language of Business Ethics:
Swipe Battle
Whistleblowing
Reporting illegal or unethical behaviour within an organisation to an external authority
Ethical grey area
A situation where the right course of action is completely clear and unambiguous
Corporate social responsibility
A company's commitment to operating in a way that benefits society and the environment
Stakeholder capitalism
A business model that prioritises shareholder returns above all other considerations
Conflict of interest
A situation where a personal interest could improperly influence a professional decision
Code of conduct
A set of rules outlining the ethical standards expected of employees
Greenwashing
Making genuine environmental improvements that are backed by independent verification
Transparency
The practice of operating openly and honestly with stakeholders
Due diligence
A thorough investigation carried out before making a business decision
Bribery
A legal and widely accepted practice of offering incentives to close business deals faster
ESG
Environmental, Social, and Governance — a framework for measuring a company's ethical impact
Non-disclosure agreement
A legal contract that prevents parties from sharing confidential information
Whistleblower protection
Laws that shield employees from retaliation after reporting unethical behaviour
Ethical leadership
Leading by example in ways that actively undermine the organisation's stated values
How Ethics Can Help You Make Better Decisions
Content Block
Discussion questions
- Schur describes three ethical frameworks in the first part of the talk. Which one resonates most with how you actually make decisions — and which feels least natural to you?
- He uses a personal story about a car accident to explain ethical theory. Why do you think real examples work better than abstract definitions when talking about ethics?
- Is there a situation at work where you had to choose between what was legally correct and what felt ethically right? What did you do?
- Michael Schur argues that studying ethics guarantees you will always make the right decision.False
- According to Schur, understanding ethical theories increases your chances of making better choices.True
- Utilitarianism focuses on following strict rules regardless of the consequences.False
- Virtue ethics asks what kind of person you want to be, not just what action to take.True
When Right and Wrong Aren't Clear
Jigsaw Reading
Fragment A: The Grey Zone
Most ethical failures in business are not the result of people deciding to do something they know is wrong. They are the result of people convincing themselves that what they are doing is acceptable — a process researchers call "ethical fading." The decision is reframed as a business decision, not a moral one. The harm is distant or invisible. The pressure to deliver results is immediate and real. Understanding how ethical fading works is the first step to resisting it.
Fragment B: The Whistleblower's Dilemma
Reporting wrongdoing is one of the most ethically courageous acts a professional can perform — and one of the most personally costly. Research consistently shows that whistleblowers face retaliation, isolation, and career damage even when legal protections exist. Yet without people willing to speak up, systematic unethical behaviour in organisations rarely comes to light from the inside. The question is not whether whistleblowing is right — it almost always is — but whether companies create conditions where it is genuinely safe.
Fragment C: The Conflict of Interest Trap
Conflicts of interest are not always obvious, and they are not always intentional. A manager who hires a friend genuinely believes their friend is the best candidate. A procurement officer who accepts a supplier's hospitality genuinely believes it has not influenced their decision. Research into cognitive bias suggests that people are particularly poor at detecting conflicts of interest in their own behaviour — precisely because the bias operates below conscious awareness. Disclosure and recusal are not signs of weakness; they are signs of ethical maturity.
Fragment D: CSR — Genuine or Theatre?
Corporate social responsibility has become a standard part of how large companies present themselves to the world. But the gap between stated values and actual practice remains significant. A 2023 global study found that while 90% of Fortune 500 companies publish sustainability reports, fewer than a third are independently verified against any external standard. The companies that use CSR as a genuine strategic commitment — embedding it in supply chain decisions, executive compensation, and product design — consistently outperform those that treat it as a communications exercise.
Comprehension questions
- Fragment A describes "ethical fading" — reframing a moral decision as a business one. Have you ever seen this happen in a workplace? What were the consequences?
- Fragment B says whistleblowing is almost always right but personally costly. Would you report serious wrongdoing if you knew it would damage your career? What would make it easier?
- Fragment D says fewer than a third of sustainability reports are independently verified. Does that surprise you — and does it change how you think about CSR commitments?
Ethics in Action
Word Choice
- The employee decided to questionhideignorereport the company's illegal data practices to the regulator, despite knowing it could cost her the job.
- The CEO faces a clear errorissueproblemconflict of interest — she sits on the board of a supplier the company is about to award a major contract to.
- The company's listcodebookset of conduct explicitly prohibits accepting gifts worth more than €50 from suppliers or clients.
- After the scandal, the board committed to greater efficiencytransparencystabilityprofitability — publishing executive pay, supplier contracts, and audit results for the first time.
- The marketing campaign was widely criticised as rebrandinglobbyinggreenwashingoutsourcing — the company claimed to be carbon neutral while continuing to expand its fossil fuel operations.
- Before signing the acquisition, the legal team completed full assessmentdue diligencedisclosurenegotiation on the target company's financial and compliance history.
- The new CEO introduced a clear risk managementboard reportingethical decision-makingfinancial planning framework — every major decision had to be tested against three questions: Is it legal? Is it fair? Would we be comfortable if it were made public?
Correct the Ethics Report
Correct the Mistake
The company take its ethical responsibilities very serious.
The company takes its ethical responsibilities very seriously.
We are committed to act with integrity in all of our business dealings.
We are committed to acting with integrity in all of our business dealings.
All employees are expected to report any concern regarding to unethical behaviour.
All employees are expected to report any concerns regarding unethical behaviour.
The board have decided to strengthen the company's whistle-blower protections.
The board has decided to strengthen the company's whistleblower protections.
We do not tolerate bribery or corruptions in any form.
We do not tolerate bribery or corruption in any form.
Any employee who is found to acted unethically will face disciplinary action.
Any employee who is found to have acted unethically will face disciplinary action.
Our suppliers are require to comply with our code of ethical conduct.
Our suppliers are required to comply with our code of ethical conduct.
The Ethics Committee
Drama Event
Scenario
The Ethics Committee of a major pharmaceutical company is meeting to decide what to do about undisclosed side effects in trial data. The press conference is in two hours.
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wordlist
We have an obligation to... The legal risk here is... Our patients come first... I cannot support a decision that... Let me be clear about what disclosure means...
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settings
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settings
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settings
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settings
- 🔄
Twist
A journalist has just called the company's PR line asking for comment on "unreported drug trial data." Someone has already leaked the story.
- ⏱
Pressure
The board chairman calls in to say that if the company discloses voluntarily today, three major investors have threatened to sell their shares immediately.
- ⚖️
Conflict
The Chief Medical Officer and the Chief Ethics Officer begin arguing openly — and the CEO has to decide whose advice to follow.
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Revelation
A junior analyst presents data showing the side effects actually affect 8% of users, not 2% as previously believed.
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Constraint
Legal counsel announces that the committee has exactly 45 minutes before the regulatory authority closes for the day — after that, voluntary disclosure must wait until Monday.
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Decision
A committee member proposes a compromise: disclose to regulators but delay informing patients for 30 days while a response plan is prepared.
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Crisis
A patient advocacy group posts on social media that they have obtained internal documents and are calling for an emergency press conference.
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Opportunity
The regulator's office calls unexpectedly — they are conducting a routine audit next week and are offering companies a chance to self-report any compliance gaps before the audit begins.
The Hardest Calls in Business
Debate Roulette
Useful phrases
- From an ethical standpoint...
- Legally that may be acceptable, but morally...
- The real question is who bears the cost of...
- I'd argue that in the long run...
- That depends on whether you believe...
- The problem with that argument is...
- History shows that companies which...
- Should companies always prioritise shareholder returns, or do they have a higher obligation to society?
- Is there ever a situation where breaking the law is the ethical choice for a business?
- Should executives be personally liable when their company causes serious harm — even if they didn't know about it?
- Is it possible to be both highly profitable and genuinely ethical — or does one always compromise the other?
- Should employees be legally required to report unethical behaviour, or should it always remain a personal choice?
- Does the pressure to compete globally make ethical standards a luxury that smaller companies simply cannot afford?