Environmental & Ethical Issues: Complete IGCSE Business Revision Guide | 环境与道德议题：IGCSE商科考点全梳理

📚 Environmental & Ethical Issues: Complete IGCSE Business Revision Guide | 环境与道德议题：IGCSE商科考点全梳理

In the IGCSE Business syllabus (Cambridge CIE), environmental and ethical issues form a vital part of Paper 1 and Paper 2 case-study questions. Businesses today are expected to balance profit-making with responsibility towards society and the planet. This revision guide covers every key concept, with clear definitions, real-world examples, and exam-style tips.

在 IGCSE 商科（剑桥 CIE 考试局）课程中，环境与道德议题是卷一和卷二案例题的重要考查内容。当代企业需要兼顾盈利目标与对地球、对社会的责任。本篇文章系统梳理全部核心考点，包含清晰定义、实际案例和考试技巧，助你高效备考。

1. Why Environmental & Ethical Issues Matter in Business | 企业为何要关注环境与道德议题

Historically, many businesses focused solely on maximising profit. However, modern stakeholders — including customers, employees, investors, and governments — increasingly expect firms to act responsibly. Environmental damage (such as pollution and deforestation) and unethical conduct (such as exploiting workers) can lead to consumer boycotts, legal penalties, and reputational damage.

过去，许多企业只关注利润最大化。然而，现代利益相关者——包括消费者、员工、投资者和政府——越来越期待企业承担社会责任。环境破坏（如污染和滥伐森林）和不道德行为（如剥削工人）可能导致消费者抵制、法律制裁和声誉受损。

Key reasons businesses address environmental and ethical issues:

企业关注环境与道德议题的主要原因：

Legal compliance: Governments impose fines and sanctions on firms that break environmental or labour laws.
法律合规：政府会对违反环境法或劳动法的企业处以罚款和制裁。
Reputation and brand image: Ethical businesses attract loyal customers and top talent.
声誉与品牌形象：道德企业能吸引忠诚的消费者和优秀人才。
Cost savings: Reducing energy and waste can lower operating costs in the long run.
成本节约：减少能源消耗和浪费长期来看可降低经营成本。
Access to finance: Many investors prefer to fund sustainable and socially responsible companies.
融资便利：许多投资者更倾向于资助可持续和履行社会责任的企业。

2. Environmental Issues: Pollution and Resource Depletion | 环境议题：污染与资源耗竭

Business activities can harm the environment in several ways. The main categories are air pollution, water pollution, noise pollution, visual pollution, and the depletion of non-renewable resources.

企业活动可能以多种方式对环境造成破坏。主要类别包括空气污染、水污染、噪音污染、视觉污染以及不可再生资源的耗竭。

Air pollution is caused by emissions of harmful gases from factories, vehicles, and power generation. These emissions contribute to acid rain and respiratory diseases.

空气污染由工厂、车辆和发电过程排放有害气体造成，这些排放会导致酸雨和呼吸系统疾病。

Water pollution occurs when toxic chemicals and untreated waste are discharged into rivers and oceans, damaging aquatic life and contaminating drinking water.

水污染是指有毒化学品和未经处理的废弃物排入河流和海洋，破坏水生生态并污染饮用水源。

Noise pollution is excessive sound from construction, manufacturing, or transport, which disturbs local communities and wildlife.

噪音污染是来自建筑施工、制造或交通运输的过度声响，干扰当地社区和野生动物。

Visual pollution includes unsightly buildings, litter, and advertising boards that spoil the natural landscape.

视觉污染包括丑陋的建筑、垃圾和广告牌破坏自然景观。

Resource depletion refers to using up finite resources such as oil, coal, and minerals faster than they can be naturally replaced. This threatens future generations’ ability to meet their needs.

资源耗竭是指以超过自然恢复的速度消耗石油、煤炭和矿产等有限资源，威胁子孙后代的生存需求。

3. Climate Change and Carbon Footprint | 气候变化与碳足迹

Climate change is one of the most pressing global challenges. The burning of fossil fuels releases carbon dioxide (CO₂) and other greenhouse gases, trapping heat in the atmosphere. Businesses contribute significantly to this through manufacturing, logistics, and energy consumption.

气候变化是当今最紧迫的全球挑战之一。化石燃料燃烧释放二氧化碳（CO₂）和其他温室气体，导致热量在大气中积聚。企业通过生产制造、物流运输和能源消耗对此产生重大影响。

A business’s carbon footprint is the total amount of greenhouse gases it emits, directly or indirectly, measured in tonnes of CO₂ equivalent.

企业的碳足迹是指其直接或间接排放的温室气体总量，以二氧化碳当量（吨）为单位计量。

Carbon Footprint = Direct Emissions + Indirect Emissions (from supply chain and product use)

碳足迹 = 直接排放 + 间接排放（来自供应链和产品使用）

Governments may introduce a carbon tax, which charges businesses for each tonne of CO₂ they emit, encouraging them to adopt cleaner technologies. Alternatively, an emissions trading scheme (cap and trade) allows firms to buy and sell permits to pollute, creating a financial incentive to reduce emissions.

政府可能引入碳税，即企业每排放一吨二氧化碳就需要缴税，以此鼓励企业采用更清洁的技术。另一种方式是排放交易体系（总量控制与交易），允许企业购买和出售污染配额，从而为减排提供经济激励。

4. Sustainable Business Practices | 可持续商业模式

Sustainability means meeting the needs of the present without compromising the ability of future generations to meet their own needs. Businesses can adopt sustainable practices across their operations.

可持续性是指在不损害子孙后代满足自身需求能力的前提下，满足当代人的需要。企业可以在运营中采纳多种可持续做法。

Using renewable energy: Switching from coal and oil to solar, wind, or hydroelectric power reduces carbon emissions.
使用可再生能源：从煤炭和石油转向太阳能、风能或水力发电，减少碳排放。
Recycling and waste reduction: Reusing materials, designing products with less packaging, and composting organic waste.
回收与减少浪费：材料再利用、减少产品包装设计、厨余堆肥等。
Green supply chains: Choosing suppliers that also follow eco-friendly practices.
绿色供应链：选择同样遵循环保做法的供应商。
Sustainable product design: Making products that are durable, repairable, and made from sustainable materials.
可持续产品设计：制造耐用、可维修、使用可持续材料的产品。
Circular economy approach: Keeping resources in use for as long as possible, extracting maximum value, then recovering and regenerating products at the end of their life.
循环经济模式：尽可能延长资源的使用时间，获取最大价值，并在产品寿命结束后进行回收和再生成。

5. Ethical Issues: Employee Treatment | 道德议题：员工待遇

Ethical businesses treat their employees fairly and with dignity. Unethical practices include paying below minimum wage, forcing excessive overtime, providing unsafe working conditions, and using child labour. These practices are often found in developing countries where regulations are weaker, but they can occur anywhere.

道德企业公平而有尊严地对待员工。不道德的做法包括支付低于最低工资的薪酬、强迫超时加班、提供不安全的工作条件，以及使用童工。这些现象通常出现在法规较薄弱的发展中国家，但也可能在任何地方发生。

Key ethical considerations for workers include:

员工方面的关键道德考量包括：

Fair wages: Paying workers a living wage that covers their basic needs and provides some discretionary income.
公平薪酬：支付足以覆盖基本生活需要并留有可支配收入的”生活工资”。
Health and safety: Providing protective equipment, safe machinery, and regular safety training.
健康与安全：提供防护设备、安全机器和定期安全培训。
Work-life balance: Limiting excessive overtime and offering reasonable breaks and holiday entitlements.
工作与生活平衡：限制超长加班，提供合理休息时间和假期福利。
Equal opportunities: Recruiting and promoting employees without discrimination based on gender, race, age, or religion.
平等机会：在招聘和晋升中不因性别、种族、年龄或宗教而歧视。

In many countries, minimum wage laws and health and safety regulations set the legal baseline. However, an ethical business will go beyond mere legal compliance to genuinely care for its workforce.

许多国家都有最低工资法和健康安全法规设定法律底线。然而，有道德的企业会超越单纯的法律合规，真诚地关爱员工。

6. Ethical Issues: Suppliers and Fair Trade | 道德议题：供应商与公平贸易

Businesses also have an ethical responsibility for their supply chains. Some firms source raw materials from suppliers that exploit workers or damage the environment. Ethical sourcing means ensuring that every stage of production respects human rights and environmental standards.

企业对供应链同样负有道德责任。有些企业从剥削工人或破坏环境的供应商处采购原材料。道德采购是指确保生产的每个阶段都尊重人权和环境标准。

Fair trade is a movement that aims to give producers in developing countries a fair price for their goods, ensuring they can afford decent living conditions and invest in their communities. Buying fair trade-certified products (such as coffee, chocolate, or bananas) helps reduce poverty and supports sustainable farming.

公平贸易运动旨在让发展中国家的生产者获得公平的商品价格，确保他们能够负担体面的生活条件并投资于社区。购买公平贸易认证产品（如咖啡、巧克力或香蕉）有助于减少贫困和支持可持续农业。

Another key issue is the use of child labour in supply chains. Ethical businesses must audit their suppliers and cut ties with those who employ children or force workers to labour in unsafe conditions.

另一个关键问题是供应链中的童工使用。道德企业必须审计其供应商，并与使用童工或强迫工人在不安全条件下劳动的公司断绝往来。

7. Ethical Issues: Consumer Protection and Advertising | 道德议题：消费者保护与广告

Businesses have an ethical duty not to mislead customers. This means providing accurate product information, avoiding false advertising claims, and being transparent about ingredients or materials used.

企业有不误导消费者的道德义务。这意味着提供准确的产品信息、避免虚假广告宣传，并透明地说明所用成分和材料。

Examples of unethical consumer practices include:

不道德的消费者行为示例包括：

False advertising: Exaggerating a product’s benefits or making claims that are not supported by evidence.
虚假广告：夸大产品功效或做出无证据支持的说法。
Hidden costs: Adding unexpected fees at checkout without clear disclosure.
隐藏费用：在结算时添加未明确披露的意外费用。
Planned obsolescence: Deliberately designing products to become outdated or break quickly, forcing customers to repurchase.
计划性淘汰：故意设计产品很快过时或损坏，迫使消费者重复购买。
Selling unsafe products: Releasing goods that pose health or safety risks to consumers.
销售不安全产品：上架对消费者健康或安全构成风险的商品。

Consumer protection laws in many countries make such practices illegal. However, an ethical business adopts honest and transparent marketing even where the law is weak or unenforced.

许多国家的消费者保护法已将此类做法定为非法。然而，即使法律薄弱或执法不严，道德企业也坚持诚实透明的营销方式。

8. Animal Rights and Testing | 动物权益与动物实验

Some businesses use animals for testing cosmetics, household products, or pharmaceuticals. Ethical concerns arise when animals suffer pain, distress, or death as a result. Many countries now ban cosmetic testing on animals, and consumers increasingly prefer cruelty-free brands.

部分企业使用动物测试化妆品、家居产品或药品。当动物因这些测试而遭受疼痛、痛苦或死亡时，就引发了道德关切。许多国家现已禁止化妆品动物测试，消费者也日益青睐”无残忍”品牌。

Businesses can respond by:

企业可以采取以下方式回应：

Using alternative testing methods such as computer modelling or human tissue cultures.
使用计算机建模或人体组织培养等替代测试方法。
Clearly labelling products as “cruelty-free” to attract ethical consumers.
在产品上明确标注”无残忍”以吸引道德消费者。
Partnering with suppliers that share the same animal welfare standards.
与持有相同动物福利标准的供应商合作。

9. Bribery, Corruption, and Business Ethics | 贿赂、腐败与商业道德

Bribery involves offering money or gifts to influence business decisions, such as winning a contract or speeding up approvals. Corruption undermines fair competition, distorts markets, and can lead to poor-quality outcomes for society.

贿赂是指提供金钱或礼物以影响商业决策，例如赢得合同或加快审批。腐败破坏公平竞争、扭曲市场，并可能导致低质量的社会结果。

Legal frameworks such as the UK Bribery Act and international anti-corruption conventions make bribery illegal. Ethical businesses establish clear codes of conduct, provide whistleblowing channels, and train employees on anti-corruption policies.

英国《反贿赂法》等法律框架和国际反腐败公约已将贿赂定为非法。道德企业会制定明确的行为准则、提供举报渠道，并对员工进行反腐败政策培训。

10. Ethical and Environmental Trade-Offs for Businesses | 企业面临的道德与环保权衡

Acting ethically and sustainably often comes at a cost. This creates a tension between short-term profit maximisation and long-term social responsibility. The advantages and disadvantages can be summarised as follows.

道德和可持续的经营往往伴随着成本。这在短期利润最大化和长期社会责任之间制造了张力。其利弊可总结如下。

Advantages of being ethical / sustainable 道德与可持续经营的优势	Disadvantages / Costs 劣势与成本
Improved brand reputation and customer loyalty 提升品牌声誉和客户忠诚度	Higher production costs (eco-friendly materials, fair wages) 生产成本上升（环保材料、公平工资）
Attracts talented employees who value purpose 吸引重视使命感的优秀人才	Higher selling prices may reduce competitiveness 售价提高可能削弱竞争力
Lower risk of fines, lawsuits, and consumer boycotts 降低罚款、诉讼和消费者抵制的风险	Investment in new technology requires capital outlay 新技术投资需要大量资金
Long-term cost savings from energy efficiency and waste reduction 节能和减少浪费带来长期成本节约	Shareholders may demand higher short-term profits instead 股东可能要求更高的短期利润

In the exam, you should be able to weigh these costs and benefits and recognise that different stakeholders may have conflicting views.

在考试中，你应该能够权衡这些成本与收益，并认识到不同利益相关者可能持有不同甚至冲突的观点。

11. Case-Study Examples You Should Know | 你应该了解的案例

Using real-world examples in your exam answers demonstrates understanding and earns higher marks for application.

在考试答案中使用现实案例可以展示你的理解，并在应用层面获得更高分数。

Patagonia: The outdoor clothing company donates 1% of sales to environmental causes and encourages customers to repair rather than replace products.
Patagonia（巴塔哥尼亚）：这家户外服装公司捐赠销售额的1%用于环保事业，并鼓励消费者维修而非更换产品。
The Body Shop: Pioneered cruelty-free cosmetics and sources ingredients through fair trade schemes, especially with communities in Africa and Asia.
The Body Shop（美体小铺）：率先推出无残忍化妆品，并通过公平贸易计划采购原材料，尤其是与非洲和亚洲的社区合作。
Fast fashion scandals: Several clothing brands have been criticised for paying factory workers below living wage and for contributing to textile waste in landfill.
快时尚丑闻：多个服装品牌因向工厂工人支付低于生活标准的工资、以及纺织品废料填埋污染而受到批评。
Volkswagen (Dieselgate): The car manufacturer installed software to cheat emissions tests, resulting in massive fines and severe reputational damage.
大众汽车（柴油门）：这家汽车制造商安装软件作弊排放测试，导致巨额罚款和严重的声誉损害。

12. Key Exam Tips and Command Words | 考试技巧与指令词总结

CIE IGCSE Business questions on this topic often use command words such as identify, explain, discuss, analyse, and evaluate.

CIE IGCSE 商科中关于本主题的问题常使用identify（识别）、explain（解释）、discuss（讨论）、analyse（分析）和evaluate（评估）等指令词。

Identify (2 marks): List points from the case study without explanation. Read the source material carefully to spot environmental or ethical issues.
识别（2分）：直接从案例材料中列出要点，无需解释。仔细阅读材料，找出环境或道德问题。
Explain (4-6 marks): Give a point plus a reason or mechanism. For example: “The factory releases toxic waste into the river, which kills fish and harms the local community’s health.”
解释（4-6分）：给出要点并附加理由或作用机制。例如：”工厂向河流排放有毒废物，导致鱼类死亡并危害当地社区健康。”
Discuss / Analyse (6-8 marks): Consider both sides. For example, discuss the costs and benefits of installing solar panels or switching to fair trade suppliers.
讨论/分析（6-8分）：考虑正反两方面。例如，讨论安装太阳能电池板或改用公平贸易供应商的成本与收益。
Evaluate (8+ marks): Make a justified judgement. Use phrases like “On balance”, “In the long term”, “This depends on the size of the business”. Support your conclusion with evidence from the case study.
评估（8分以上）：做出有理有据的判断。使用”总体来看”、”长期而言”、”这取决于企业规模”等表达。用案例材料中的证据支持你的结论。

Use key terminology in your answers, including: carbon footprint, sustainability, renewable energy, fair trade, ethical sourcing, stakeholder, corporate social responsibility (CSR), reputation, boycott, and legislation.

在答案中使用关键术语，包括：碳足迹、可持续性、可再生能源、公平贸易、道德采购、利益相关者、企业社会责任（CSR）、声誉、抵制和立法。

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Environmental & Ethical Issues: Complete IGCSE Business Revision Guide | 环境与道德议题：IGCSE商科考点全梳理