( )

'Transparency' “ ႈ”

။ ၊ ႕
ႈ ႕ ။ ၊
႕ ၊ ႕ ႕ ႕
။ ၊ ႕
ႈ ။

'Transparency' “ ႈ” ႕
႕ ႕ ႕၊ ႕ ၊
၊ ႕ ႕
႕။

႕ ႕ ႕ ႈ ႕ ႈ ၊
႕ ၊ ႕ ႕ ႕
႕ ။ ႕
။ ႕ ႕
႕ ။ Rule of Law ႕ ႕ -
ႈ ။ ႕ ႕ ႕
၊ ။ ။

။
႕ ၊ ႕ ႕ ႕
႕ ႕ ။
႕ ။

၊ ႕။ ႕ ႕
႕ ၊ ႕
- ႕ ၊
႕ ၊ ႕ …… ၊ ႕
႕ ႕ ၊
႕ ၊ ၊ ႕
။ ။ ႕
၊ ၊ ၊
၊ - ။
၊ ၊ ၊ ႕
႕ ၊ - ႕
၊ ၊
 ႕ ႕ ။ ႕
။ - - ႕ ။

႕ - ႕ ၊ ႕
။ ႕
ႈ ။ ႕ ႈ ၊
ႈ ႕ ။

။ ႈ ႈ
႕ ႕။ ႈ
႕ ။
႕ ႕ ႈ
႕ ။ ႕ ႕ ႕
။

႕ ႕ ႕
ႈ ။
။ ႕
႕ ႕ ႈ ။ - ႕- ႕
႕ ႕ ႕ ။

??? ???

႕ ၊ ႕ ။

???

၁) ႕၊ ႕၊ ၊ ၊
႕ ႕ ႕ ။
႕ ႕ ႕ ႕ ။

၂) ႕ ၊ ႈ ႕ - ႕ ႕
႕ ။

၃) ႕ ၊ ၊ ႈ ႕
႕ ႕ ။

???

၁) ႕ ။

၂) ႕ ။

၃) ႕ ။

၄) ႕ ႈ ႕ ႕ ။
 ၅) ႕ - ႕ ။

႕ ႕ ႈ
႕ ၊ ၊
႕ ႕ ။

ႈ ႕ ႈ ႕ ႕ ႕ ႕
႕ ၂ ၁၄၊ ၂ ၁၅၊ ၂ ၁၆ ႕ ႕ ႕
႕ ႕ ႕ ။

( )

UN Global Compact – 10 Principles. ႕ ႈ

႕ ႕ ႕ ႈ ႕ ။
- ႈ (၂ ၁၅ )၊
၊ ၊ ၊ ၊ ၊ ႕ ႈ ၊
၊ ၊
ႈ ၊ ႈ ၊ ၊
- ႕ ႈ ႕
႕ ။ ႕ ႕
႕ ႕ ႕ ။

႕- ႕ ISO ႕ ။ International Standard

Organization(ISO)- ႕ ႈ ႈ ႕ ႕ ။ ႕ ႈ ႈ
႕ ႈ ႕ ႕ ႕ ႕
႕ ။ ႕ O ႕ ႕ ။ ISO
႕ - ႕ ႕ ISO ႕ ။
႕ ႕ ႈ ႕ ႕ ႕ -
႕ UN Global Compact
႕ ႕ ။ ႈ
၁၅ ႕ ။ UN Global Compact ႈ
႕ ႕ ႈ ႕ ။

႕ ႕ ႕
၊ ႕ ၊
၊ ႈ ႕
၊ ။ ႕
။ ႕ ႕ ႕ ႕ ႕
 ႕ ႕ ႕ ႕ ႈ ။ ႕
ႈ ႕ ႕ ႕ ။

၁) ႕ ႕
၊
၊ ႕ ႕ ႕ ။

၂) ႕ ႕
၊ ၍ ၊
၊ ႕ ႕ ။

၃) ႕ ႕ ၊ ႕
႕ ႕ ၊ ႕
- - ။

၄) ႕ ႕ ၊
၍ ၊ ႕ ႕ ။

၅) ႕
။

၆) ႕ ႕
- ႕ ႈ
။

၇) ႕ ႈ ၊
။

၈) ႕ ႈ ႕
႕
။

၉) ႕ ႈ
႕ ၊ -
။

၁ ) ႕ ႈ ႕
၊ ႕ ။

။ ၊ ၊ ။ ႕ ႕

႕ ။
 ( )

Corporate Social Responsibility (CSR) - ႕ ႈ ႕

CSR ႕ ႈ -
။ ႕- ႕ ႈ ႕ -
။ ႕ ။ ႕
႕ ၊ ႕ ႕ ႈ
႕ ႕ ။
႕ ႕ ။ ႕
႕ ႕ ႈ ႕ ႕ ႈ ႕
ႈ ႕
။

႕ ႕ ႕ ႕
႕ ႈ ႕ ႕ ၊
႕ ႕ ႕ ႈ ။ ႕ ႈ
႕ ။ ႕ ႕ ႕
။ ။ ႕ ႕
။ ႕ ႕ ႕ ။ ႕ -
႕ ႕ ။ ။
႕ ။
႕ ။ ႕ ႈ
ႈ ႕ (NGOs) ။ ႕ ႕
။ ႕ ။
႕ ႕ ႕ ႈ ။

႕ ႕
။ ႕ ႕ ႕ ႈ ႈ ႕
႕ ႕ ။ ႕ Mallen Baker
႕၂ ၄ ၊ (၈) ႕ ႕ ႕ “Corporate social responsibility - What does it
mean?” ႕ ႕ “Corporate Social Responsibility is about how companies
manage the business processes to produce an overall positive impact on society.” ႕
႕ ။ ႕ ႕ ႕ ႈ ႕
႕ ႕ ႈ ႈ ႕
႕ ႕ ႕ ႈ ႈ ႕ ။

႕ ႕ ႕ ႕ ႈ
႕ ႕ ။ “The quality of their management - both in
terms of people and processes” - ႈ ႕ ႕ ႕
႕ ႈ ။ ႕ “The
nature of and quantity of their impact on society in the various areas” - ႕ ႕
႕ ႈ ႕ ၊
႕ ။

႕ ႕ ႈ ႕ ႕
႕ -

႕ ႕ ႕ ႈ
ord olme and ichard atts ႕ ႕ ႕ ႕ ႕
Corporate Social Responsibility- ႕ ႕ ႈ
႕ ႕ ။ “Corporate Social Responsibility is the continuing
commitment by business to behave ethically and contribute to economic development while improving
the quality of life of the workforce and their families as well as of the local community and society at
large.” ႈ - ႕ ႈ ႕
႕ ႕ ၊ ႕ ႕ ႕ ႕
႕ ႕ ၊ ႕ ၄ ႕ ႕
႕ ႈ ႕
႕ ။

႕ - ႕
႕ ႕ ၊ ႕
၊ ႕ ႕ ႕ ႈ
ႈ ၊ ႕
႕ ႕ ။ ႕ ႕ ႕
႕ ႕ ႈ ႕
႕- ၄ ႕ ႕ ႈ ႕
၊ - ၊ ႈ ၊
႕ ႕ ႕
႕ ။

- “A concept whereby companies decide

voluntarily to contribute to a better society and a cleaner environment. A concept whereby companies
integrate social and environmental concerns in their business operations and in their interaction with their
stakeholders on a voluntary basis.” ႕- ႕ ႈ
႕ ႕ ႕ ႕ ႕
၊ ႕ ။

Investopedia ႕ ႈ ႕ -
႕ ႈ ႕ ႕ ႕
ႈ ႕ ႈ ႈ
႕ ႕ ။
 ႕ ႕ ႕ ႕ ႈ
႕ - ႕ ႕
႕ ၊
႕ ႕ ။

႕ ႕ ႕ ႕ ႈ ႕၊ ႕ ႕
႕ ။ ႕ ႕
႕ ႈ ႕ ၊ ႕ ႕
႕ ။ ႕ ႕ ႈ
၊ ႕ ႕ ။ ႕ ႕
- - - ၊
႕
႕ ႕ ၊ ႕ ။
႕ ႕ ႕ ႕ ႕ ႈ
ႈ ။

႕ ႕ ၊ ႕
႕ ႕ -

၁) ႕ ႕ ႕
၂) ႕ ႈ ႕
၃) - ႕
၄) - ႕ ႕
၅) ႕ ႈ ႕
၆) ႕ ႕ ႈ ႕ ႕
………. ႕ ၊ ႕ ႕ ႕ ႕ ။

- ႕ ႈ ႕
- ။

႕ ႕ ၊
ႈ ႕ ၊ ႕ ႕
၊ ႕ ႕ ႈ ႕ ၊
႕ ႕ ႈ ႕ ၊ ႕ ႕
၊ ႕ ႕
ႈ ၊ ၊ ႕
႕ ႕ ႕ ႕ ႈ ႕ ႈ
။

႕ ႕ ႕ ႈ ႈ
ႈ ႕ ၊ ႕ ႈ
၊ ႕ ႕ ႕ ၊
 ၊ ႕ ႕ ႕ ။ ႈ
႕ ႕ ႈ ။

႕ ႈ ႕ ႕ ႕
၊ ႕ ၊ ၊
႕ ႕ ႕ ၊
- ႕ ။

႕ ။

႕ ႕ ႈ ႕ ႕
ႈ ႕ ႈ ၊
႕ ၊ ႕ ႕ ႕
႕ ။

ustainability – ႈ

Sustainability ႈ ႕၊ ႕ ႕ ။
th
႕ Oxford Advanced earner‟s Dictionary ၊ ႕ {7 Edition}
႕ {sustainable/adj/ 1) involving the use of natural products and energy in a way that does not
harm the environment: 2) that can continue or be continued for a long time; sustainability/: noun.}
။ ႕ ႈ ႕ ။

႕ ႕ ႕ -

“ ႕ ”

“ ႕ ” ႕

“ ႕ ႕ ႕ ” “ ႕
႕ ႕ ႕ ႕ ႕ ႕”

႕ ႕ ႈ၊ ႕ ၊ ႕
႕- ႈ ႈ ။ ႕
႕ ႕ ။ Sustainability ႕ -
၊ ႕ ႕“ ” ႕ ႕ ။“ ”
႕။ Sustainable Sustainability ႕ ။

႕ ႕
႕၊ ႕ ႕
႕
။ ၊ ႕၊ ႕
 ႕ ႕ …
။

႕ ႕ “ ustainablity–“
ႈ” ႕ ႕
႕ ႕ ။

႕ ၊ ၊
႕ ႕ ႕ ႕
။

Tom Kuhlman and John Farrington ႕ ႕ ႕ “What is Sustainability? ISSN 2071-1050”

႕ “Sustainability” ႕ ႕
႕ ။ ၁၇၁၃ ႕ ႕ ။ ႕
႕ ႕ ႕
။ ႕ - ႕ ႕၊
႕ ႕ ၊ ႕
႕ ႕
၊ ႕ ။

႕ ႕ ၊
-
႕ ႈ ႕ ။ ႕ ႕
႕ - ႕ ႕ ႕
႕ ႕။ ႕ ႕
။ ႕ ႕
႕ ။ ႕ - ႕
႕ ႕ ၊ ႕ ႕
- ႕ ၊ ႕ ႕
႕ ။ ႕
႕ ႕ ႕
႕ ။ ႕ ႕ ။

“Sustainability” ႕ ၁၇၁၃ ႕ ႕
- ႕ ႕ ႕။

႕ - ႕ ။ ႕ ႕ ႕
႕ ႕ ႕ ႕ ႕
႕ ႕ ႕ ႕ ႕ ႕ ႕
႕ ။ ။ ႕ ၁၇၁၃
႕ ၊ “ ႈ” ႕
။ ႕ ။
 ႕ ၂ ၁ ၅ ၊
၃ ၁ ၅၇ ၊ ၈၄၉-၁၂၉၇၊ ၁၃၆၄-
၁၅၅၅၊ ၁၂၈၇-၁၅၅၂၊ ၁၂၈၇-၁၅၆၃၊ ၃
၁၇၈၅ ၊ ၁၅၁ -၁၇၅၂၊ ၁၇၅၂-၁၈၈၅၊ ႕ ။
႕ ။
။ ႕ ႕ ႕ ၊ ႕ ႕ ၊
႕ ႕ “Sustainability” ႕ ။
႕ ။ ႕ “ ႕
႕ ” ႕ ႕ “Sustainability” ႕
႕ ။ ႕ ႕ ႕ ၊
႕ ႕ ႕ ႕ ႕ ။
႕ ၊ ႕ ႕
။ ႕ ။ ႕
႕ ႕ ။
႕ ၊ ႕ - ႕ ႕ ႕
႕။ ၁၉၉၈ ၊ ။ ႕
- ႕ ႕ ။ ႕ ႕ ႕
႕။ - ႕ ႕-
။ ႕ ႕ ။
႕ ႕ ႕ ႕။ ႕
႕ ႕။ ႕ ႕ ႕ ႕ -
႕ - - ။ ႕
႕ ႕။

႕ ႕ - ႕
႕ ႕ ႕ ။

၊ ႕ ႕ ။ ႕ ။
႕ ႕ ႕
႕ ႕ ႕ ။ ႕
႕ - ႕ ၊ ႕
႕ ႕ ႕ ႕ ႕
႕ ႕ ။

။
႕ ႕ ။ ႕ ။ ႕
႕ ႕- ၊ ႕ ။

“ ႈ” ႕ ႕ ႕ -

Robert Gilman, Director, Context Institute ႕ Sustainability

႕ ႈ ႕ ။
 Rosenbaum ႕ Sustainability
႕
႕ ။

Vieira Sustainability ႕ ႕
႕ ၊ ၊ ႕ ႕
႕ ႕ ။

Early ႕ Sustainability ႕ ႕
႕ ႕ ႕ ။

႕ ႕ ႕ ႕ ၊
ႈ ၊ ႕ ႕ ႈ ။
႕ ႕ ၊ ႕
၊ ႕ ၊
ႈ ၊ ၊ ၊
ႈ ၊ ႕ ႕ ႈ
႕ ႕ ။

Jerry Sturmer, Santa Barbara South Coast Community Indicators ႕

႕ ။

၁) Sustainability ႈ ။ ႈ ၊
၊ ႈ ၊ ႈ
၊ ႕ ႕ ႈ ၊ ၊
႕ ႕ ႈ ႕ ႈ
။

၂) Sustainability ႕ ႕
၊ ႕ ႕၊
႕ ႕ ႕ ။

၃) Sustainability ႕ ႕ ႕ ႕
႕ ႕ ႕ ၊ ၊ ၊ ၊ ၊ ႕
႕ ႕ - ႕ ႈ၊
၊
ႈ ႕ ႕ ။

၄) Sustainability ႕ ႕
႕
ႈ ။

Paul Hawken, The Ecology of Commerce ၊

"Sustainability ႈ ၊ ႕ ႈ ႕ ႕
 ႕ ႕
႕ ။

Thomas Jefferson ႕ Thomas Jefferson Sustainability

Council ႕ ။ ႕ ။ Sustainability
႕ ႕ ႕ ၊ ၊ ၊ ၊ ၊ ႕
႕ ႕ - ႕ ႈ၊
၊ ႈ
- ႕ ႕
႕ ။

၊ -

၁) ႕ ႕ ၊ ႕
ႈ ။

၂) ႈ
။

၃) ႈ ၊ ၊ ၊ ႕
ႈ ။

၄) ႕
႕ ႕ ႕
။

၅) ႕၊ ႕ ႕ ႕ ႕ ။

၆)
႕ ။

၇) ႕ ႕
႕ ၊ ႕
ႈ ႕ ။

႕ ႕ ။ ႕ “ ustainablity–“
ႈ” ႕ ။

႕ ႕ ႈ ႕
႕ ။ ။ ႕
႕ ၊ ၊ ၊ ႕ ႕ ၊ ၊
၊ ႈ၊ ႕ ႕
႕ ႕ ။ ႕ ႕
႕ ၊ ၊ ႕ ႕ ၊ ႕
႕ ႕ ၊ ၊ ၊ ႕
ႈ ၊ ႕ ႕ ႕
 ႕ ႈ ၊ ႕
ႈ ႈ ႕ “ ustainablity–“ ႈ”
႕ ႕ ႕ ႕
။

႕ ႈ ၊
႕ ႕ ႕ ႕
ႈ ၊ ႕ ၊
႕ ႕ ။

The Financial Times ႕ The Term Business Sustainability

ႈ ။ ႕- ႕ ။ ႕
ႈ ႕ ႈ၊ ႕ ႕
၊ ႕
႕ ႕ ၊ ႕ ၊ ႕ ၊
႕ ႕ ႈ ႕ ။ ႕
႕ ႈ ၊
ႈ ၊ ႕ ႕ ႕ ၊
႕ ႕ ႕ ႕ - ႈ၊
႕ ႈ
ႈ ႕ ႈ ။
ႈ ႕ ႕ ။

႕ ၊ ႕ ႕ ႈ
႕ ႕ ။

( ) - ၊ ႈ
၊ ၊

( ) ႈ - ႕ ႈ ႕ ၊ ႕
၊ ႈ ႕ ႕ ႕ ၊
၊

( ) - ႈ ၊
ႈ ၊ ႕ ႕ ႕ ႕
႕ ။

႕ ႕
႕ ႕ ႕ ႕
႕ ။
။ ႕ ႕ ႕ ႕ ႕
။ ႕-
 ႕ ႈ - ႕ ႕ ႕ -
၊ ၊ ႕ ။ ႕
႕ ။ ႕
႕ ။ ႕ ႕ ႕ - ႕ ႕
႕ ႕ ႕ ႕ ။
႕ ႕၊
႕ ႕ ႕ ႕ ႕
႕ ႕ ႕ ။

႕ ႈ ႕ - ႕ ႕
၊ ISO 14001 ႕
။ ႕ ၊ ႕
႕ ၊ ၊ ၊ ၊ ႕၊ ၊ ႕
႕ ႕ ။

႕ ႕ -
ႈ ႈ ႈ ႕ ။
႕ ႕ ႕ ႕
။ ႈ ႕
႕ ႕ ။ The Global Reporting Initiative -
႕ ။

- ႕ ႕ ႕
- ၊ ၊ ၊ ၊ ႕ ႕ ႕ ႕
။ ႕ ႕ ႕ ႈ ႕ ႕
- - ႈ - ႕ ႕ ႈ
႕ ၊ ႕ ။
Invissible Hand ႕ ႕
။

႕ ႕ ႕ ႕
၊ ႕ ။ ၊
႕ ႕
႕ ။

ႈ ၊ ႕ ။

႕ ႕ ၊ ႈ ၊ ႕
႕ ၊ ႈ ႕
႕ ။ ႕ ႕
႕ ႕ ။
႕ ။ ႈ ။ ႕
။
 ႈ ႕ ႕ ႕ ။ - ႈ -
႕
ႈ ။ ႕
။ ႕ ႕ ႕ ႕ ၊
ႈ ႕ ႕ ႈ ။
႕ ႕ ႕
။ ႈ ၊ ၊ ႈ၊ ႈ ႈ
။ ႕
ႈ၊ ႕ ႈ ႈ ႈ၊ ႈ
။

႕ Communities are a web of interactions among the

environment, the country and society ႔ ။ ႕
႕ ။

႕ - ႈ
႕ ႕ ။ ႕ ႕
႕ ။ ။
႕ ႈ ႕ ၊
ႈ ၊ - ႈ ႕ - ႈ
ႈ ႕ ။ ႕၊ ႕၊
႕ ။ ႕
၊ ႕ ႈ ႕
႕ ႈ
။
 ။ ႈ ႕ ႕ ႕
႕ ႕
ႈ ၊
႕။

Business Ethics - ႕

႕ ႕ ႕
႕ ႕ ႈ ၊ ႈ
။ ႈ ႈ ။ ႈ ႕ ႕
။ - ၊ ႕- ။
႕ ႕ ႈ ႕ ႕ - ႕ ႈ
( ႕ ) ႈ ႕ ။ ႕ ႕ ႕
႕ ႕ ( ႕ ) ႕ ႕
။ ႕ ႕ ႕ ႕။

႕ ႕ ႕ ၊
၊ - ႕ ၊ ႈ ႈ
၊ ႕ ႕
၊ - ႕ ႕ ။ ႕
ႈ ႕
႕ ႕ ။

- - ႕ ႈ ႕
႕ ႕
။
( ႕ ႕ ႕ ႕
႕ ႕ ႕ ႕ ၊ ႕
- ႕ ႕
- Job Contract ႕ ၊ ၊
႕ ႕ ၊
- ႕ ႕ ၊
- ၊ ႕ - ႕
႕ ႕ )
-Ethics- ႕ ႕ ။
႕ ႕ ႕ ႕ ၊ ႕ ႕
 ႈ ႈ ၊ ႕ ႕ ႕
။

႕ ႕ ႈ -Administrative Ethics- ႕
႕ ႕ ႕ ႕ ႕ -
What is Good? , Wat is Good Student? , What is Good Citizen? , hat is “Good Action for the Good
tate?” What is Good Governance? , What is Good Government? ႕
႕ ႈ -Ethical Point of View- ႕ ႕ ။
႕ ႕ ႕ ။
႕ ႕ ႕ ႕
႕ ႕ ။
႕ ႕ ႕ ႕ ။

„Good‟ - „ ‟ ႕ ႕
၇, ႕ ။ Good ႕
“Good” means “actions and behavior that are morally right” ႕ Advanced Oxford Lanner Dictionary
။ ႕ ႕ ႕ ၊
႕ ႕ ႕ ႕ ။ ႕
႕ „ ‟ ႕ ႕ ၊ ႕ ၊
၊ ၊ ႕ ။ ႕ ။
၊ ၊ ႕ .. ႕ ။
႕ ႕
႕ ႕ ။
႕ „actions and behavior‟ – „ ၊ ‟ ႕
၊ ၊ ၊ ႕ ၊ ႕
။

„ hat is Good usiness?‟ „ ႕ ‟

၊ ႕ ၊ ၊
၊ ႕ ၊ ႕ ႕ ႕၊
႕ „actions and behavior‟ – „ ၊ ‟ ႕
႕ ။ ႕ ႕
႕ ႕ ၊ ႕ ႕ ႈ ႈ ၊ ႕ ႕
႕ ။ ႕ ႕
႕ ၊ ႕ ႕ ႕
႕ ။
႕ ႕ ။ ႕
႕ ႕ ႕ ။ ႕ ႕ ႕
Business Ethics ႕ ႕ ။
 Business Ethics ႕ What is Business?, What is Ethics?
။ ႕ ၊ ႕ Business Responsibility-
႕ ႕
႕၊ ႕ ႕ ႕ ႕
။

What is Business? ႕ ႈ (Business

Study Programme) ႕ ႕ ႕ ႕ „
႕ ႕ - - - ) ႕ ႈ
၊ ႕ ႕
‟ ႕။ ႕ ႕ ။ ႕ ။

႕ ႕ -

၁။ ႕ ။ ။

၂။ ။ ။

( ႕ ႕ ႕ ႕ - ( ႕
႕ - ႕ - )၊
၊ ၊ ၊ ၊ ၊ ႕ ႈ ႈ
)

၃။ ႕ ႈ ။ ။

၄။ ။ ။

၅။ ။ ။

႕ ႕ ။
႕ ႕ ။ ႕ ႕- ႕
- ႕ ၊ ႕ ႕ ၊ ႕ ႈ
- - ႕ - ႕
၊ ၊ ၊ ႕ ၊
႕ ႕ ႕ ႕
႕ ။ Good ႕ ။

What is Ethics? ႕ ႕ ႈ ႕ ႕ ႕ ႕
။ Ethics ႕ ။ -
။

“Ethics is a word of philosophy, value, and morals. Administration is a world of decisions and
actions. Ethics will search for right and wrong while administration must get the job done.”

University of Southern California, Los Angeles ႕ Terry L. Cooper

႕ Handbook of Administrative Ethics Research and knowledge in Administrative Ethics ႕ ႕
။ Philosophy- ၊ Value- ႈ၊ Moral- ႕
 … ႕ ႕...
႕ ---

Ethics- ႕ ၊ ႈ
႕ ။ ႈ
၊ ႕ ၊
Ethics- ႈ ႕ -
႕ ။ ႕ - -
႕ - ႕ - ႕
၊ ႕ ႕ ။
႕ ႕ ႕ ႕ ၌
ႈ ။ … - - … … ၊ Ethics
႕ ႕ ႕ ႕ ။

Administrative Ethics ႕ ႕
- Virtue- ႕
႕ ႕ ႕ ၊ ႕
၊ ႕ ႕ Ethics ။ ႕
“ ” ႕ ႕ ႕ ႕ ၊
႕ - ႕ - ႕ ႕
႕ ………

What is Business Ethics? ႕ ( ႕ )

႕ ႕- “ ႈ ၊ ႈ၊
ႈ ႈ ၊ - - - -
- ႈ၊ ႈ ႈ၊
ႈ ႕ ႈ
႕ ႈ ႈ ႕ - - ” ႕။
႕ ႈ ။ -

“ ႈ ၊ ႈ၊ ႈ၊ ႈ၊ ႈ
၊ႈ ႈ” -

႕ ၊ ႕ ႕
။ ႕ ႕ ႕ ႕
႕
ႈ
။

႕ ႕ ႕ ႕ ႈ
႕ ႕ - ႕
ႈ ႕
႕ ႕ ( ႕ )
 ႕၊ ႕ ႕ - ႕
႕ ႕
႕ ႕။
၊
႕ ႕ ။

What are business ethics? ႕ ႕ ။

႕ ႕ ႕
႕ ႕ ႕ -
- ႕ ။ ႕ ႕
႕ ႕ ။
၊ -
- ႕
႕ ။ ႕ ႕ - ႕
႕ ႕ ၊ - ႕ ႕
႕ - ႕ ႕ ႕ ၊
႕ - ႕ ၊
႕ ႈ ႕ ႕ - ႕
႕ ႕ - ႕ ႕ ၊ ႕
႕ ႕ ႕
။

႕ - - ႕ ႕
႕ ႕ ။ -

။ ႕ ႕ ႕ ႕ ႕ ။ ႕ ႕
။ ႕ ႕
… ၍ ႕ ။ ႕ ႕ ႕
႕ - ႕
႕ ႕ ၊ ႈ
႕ ။ ။ ႕ ႕
၊ ။ ႕ ႈ ၊
႕ ႈ၊ ႈ ၊ ႕
႕
႕ ၊ - ႕ - ႕ ၊ ႕ ႕
။ ႕ ႕
႕ ႕ ႕ ႕ ။

Codes of Behaviour ႕ ။ ႕
႕ ၊
႕ ႕ ႈ -
 ႕ ႕ ။
႕ ႕ ႕ ႕ ႈ -
႕ ၊ ႕ ႕
၊ ႕ ႕ ႕ ႕
၊ ႕ ႕ ၍ ႕ ႕
႕ ။ ႕
“Extractive ndustries Transparency nitiative” “United Nations Global Compact” “Global eporting
nitiative” ႕ ႕ ႈ ႕ ။ ႕
Universal Declaration of Human Rights ။

႕ ။ ႕ ႕
႕ ႕ ။ ႕ ႕ ႕ ႕
႕ ႕ ႕ ႈ၊ ႕ ႕
ႈ ႕ ႕
။ “Though providing strong returns for our shareholders remains our prime objective, we do not
believe that these can or should be achieved at the expense of social, environmental and moral
considerations. Indeed a long-term business such as ours will only thrive if it also takes into account the
needs of other stakeholders such as governments, employees, suppliers, communities and customers.”
႕ ႕ ႈ
- ႕ ႕ ႈ ။ ႕ ။

႕ ႕ ႕ ၊
႕ ။ The importance of ethics in business ႕ ႕ ႈ
႕ - ႕ ႕ ႕
႕ ႈ ႕ ။ ႕ ႕
႕၊ ႕၊ ႈ ႕ ႕
။ ႕ ႕ ႕
႕ ႕ ႕
။ ႕ ႕ - ႕
႕ -

႕ ႈ ႈ ႕
႕ ႕ ႕ ။ -

႕ ႕ ႈ
ႈ ။ ႈ ႕ ။

႕
႕ ။ ႕
႕ ႕ ႕ ႈ ႈ
။
 ႕ ႕
။ ႕ ႕ ႕
။

႕ ႕ ။
ႈ ႕ ။ ႈ
႕ ။

Robert Moment ႕ ႕ Business Ethics for Small Business ႕ ။

႕ ႕ ႕ ႕ ႈ
႕ ႕ ႕ ႕
႕။ ႕
၊ ႕ ႕ ႕ ႕
႕ ႕ ႕ ႕ ႕ ႕
႕ ။ Alan K. Simpson "If you have
integrity, nothing else matters. If you don't have integrity, nothing else matters." ႕
႕ ၊ ႕ ႕ ႕
႕ ႕ ။ ႕ ။
“ - ။ ႕ ” ႕
။ Robert Moment ႕ ႕
႕ The Moment Group ႕ ။
။ Best Seller ။ ႕
"It Only Takes a Moment to Score" “Sell Integrity”, a
႕
small business tool that helps you successfully sell your business idea
။

႕ ႕ 7 Principles of Admirable Business Ethics ။

၁။ -

႕ ႕
႕ ႕ ႈ ႕
။ ႈ ႕ ။ ႕
႕ ။ ။ ႕ ၊
ႈ၊ ၊ ႕
႕။

၂။ ႕ -

႕ ။ -
။ ႕ ႕
။ ႕ ႕ ႕ ႕
႕ ။ -
႕ ႕ ႕
 ႕ ႕ ။ ႕
႕ ။

၃။ -

႕ ။ ႕ ႕ ႕
။ ႕ ႕ ႕ ႈ ႕ ။ ႕
႕ ။ ႕
႕
႕ ႕ ႕
ႈ ႕
။ ႕ ။

၄။ -

႕ ႕ ၊
၊ ႕
။
။ ႕ ႕
၊ ႕ ။

၅။ ႕ ႈ -

႕ ႕ ။ ႕ ႕ ။
- ၊ ၊ ၇ ႕ ၊ ႕
႕ ။ ႕ ႕
႕ ႈ ၊ ႈ ႕ ။
- ႕ ႕
႕- ႕ ။ ။
႕ ႕ ႕
၊ ။ -
႕ ႕
။

၆။ -

႕ ႕ ႕
႕ ။ ook eeping ႕ ။ -
႕ ႕
။ ႕ ႕ ။
႕
႕ ။ ၊ ႈ
႕ ။ ႕
႕ ။
 ၇။ -

႕ - ႕။
႕ ၊ ၊ ၊ ၊ - ၊
႕ ႈ ႕ ႕-
႕ ။ ႕ ။

႕-

႕ ႕ ႕ ။
႕ ႕၊ ႕ ႕
- ႕ ႕ ၊ ႕ -
႕ ႈ ႕
။ - ႕။
႕ ႕ ႕ ။

- Executive ႕ ႕ ႕
႕ Josephson nstitute Michael Josephson ႕ ၂ ၁
႕ ႕ ။ ႕ ႕ Executive
႕ ႕ ႕ Executive
- ။ - ၊
- ႈ၊ - ႕ ႈ ……. ႕ ႕ ႈ ။

႕ ႕ 12 Ethical Principles for Business Executives ႕ ႕

႕ ႕ ႕ ႕
႕ ႈ ။ ႕ -
႕ ႕ ႕ ၊ ႕
႕ - ႕။ ႕
- - - ႕ ႕ ႕ -
႕ - ႕ ႕ ႕ ႕
႕ ႕ ႕
႕ ႕ ႕ ႕

႕.. ႈ ႕။
႕ ။ ႕
႕ ။ ႈ - - ႈ
႕ ။ - ႈ ႕
႕ ႕ ႈ ႈ ႕
…Trust one of the most important assets a successful
executive needs can be strengthened or destroyed by both your actions and the way your actions are
perceived in relation to these twelve principles ။ ႕ ႕-

၁။ ႈ - ႕ ႈ ။
႕ ႕ ႈ
 ။ ႕ ႈ
႕ ။ ႕
။
႕ ႕ ၊ ႕ ၊ ႕ ၊
႕ ႕- ႕ ၊
႕ ႕
။

၂။ - ႕ ။
။ ႕ ႕-
႕ ႕ ႕
။ ။ ၊
၊ ။ ႈ
။ ႕ ႕ ႕ ႕
၊ ႕ ႕ ႕ ။

၃။ - ႕ ႕ ။
႕ ႕ ႕ ႕
႕ ႕ ႕ ႕ ႕ ။
႕ ႕ ။ ႕
႕ ႕ ႕
၊ - ၊ ႕
႕ ။ ႕ ႕ -
႕ ။ ႕ ႕
။

၄။ - ႕ ။
႕ ႕ ႕ ၊ ႕ ၊
႕ ႈ ။ ႕ ႕
ႈ ႕ ႕ ၊ ႕ ႕
႕ ၊ ႕ ႕ ႕
႕ ႈ ႕ ႕
။ ႕ ႈ ၊ ႈ
႕ ႕ ႈ ႕ ႕
။ ႕ ႕
ႈ၊ ႈ ႕ - -
။ ႕ ႕ ႕
၊ ႕ ႕
၊ ႕
႕ ႕ ႕ ႕
။ ႕ ႕ ႕ ။
၅။ ႈ - ႕ ႈ ။ ႕
- -
။ ႕ ႕
- ၊ ႕
။ ႕ ႕ ။
႕ ႕ ႈ ၊
႕ ႕ ႈ ႈ ၊ ႕
႕ ႈ ႕ ။ ႕ ႕ ႕
႕ ။ ၊ ၊
၊ - ႕ ။

၆။ - - - ႕
႕ - - ႈ ။
႕ ၊
၊ ၊ ။ ႕ ႕ ၊
၊ ႕ ႕ ႈ ႕
၊ ႕ ႈ ၊
႕ ႕
။

၇။ ႕ - ႕
႕ ႈ ။ ႕
႕ ၊ ၊ ၊ ႕ ၊
႕ ႕ ႈ
။ ႕ ၊ ၊ ႈ
႕ ႕ ႈ
။ ႕
႕ ။

၈။ - ႕
။ ႕ ႕ ႕
႕ ၊ ၊
႕ ။
။

၉။ - ႕ ႕ ႕
။ ႕
႕ ႕ ႕ ႕ ႕ ႕
။
 ၊ ၊ ႕
႕ ႕ ။

၁ ။ - ႕ ႕ ႈ
။ ႕ ႕ ႕
႕ ႕ ႕ ၊ ႕ ႕
ႈ ။ ႕ ႕ ႕
႕ ။ ႕ ႕

၁၁။ - ႕ ။
႕ ႕ ႕ ႕
႕ ႕ ႕
။ ႕ ႕ ႕
႕ ႈ ႕
။ ႕ ႕
႕ ။

၁၂။ ႕ - ႕
႕ ။ ႕
႕ ႕ ႕ ႕ ႕
၊ ၊
၊ ၊ ႕ ႕ ၊ ႈ၊ ႈ ႕
႕ ႈ ႕ ႕
႕ ႕ ႈ ။
႕ ။

႕ ႕
၂ ၁၄ ႕ ႕ Social Accountability ။ Social
Accountability International - SA8000:2014 ႕ ။ ႕
႕ ႈ ႕ ႕
႕ ႕ ။ ႕ O ႕
၊ ၊
႕ ႕ ၊ ႕
၊ ႕ ။
 ႕ every type of organisation e.g. its size geographic location or industry sector
႕ ႕ ။

႕-
ILO Convention 1 (Hours of Work – Industry) and Recommendation 116 (Reduction of Hours of Work)
ILO Conventions 29 (Forced Labour) and 105 (Abolition of Forced Labour)
ILO Convention 87 (Freedom of Association)
ILO Convention 98 (Right to Organise and Collective Bargaining)
ILO Conventions 100 (Equal Remuneration) and 111 (Discrimination – Employment and Occupation)
ILO Convention 102 (Social Security – Minimum Standards)
ILO Convention 131 (Minimum Wage Fixing)
O Convention 135 orkers‟ epresentatives
ILO Convention 138 and Recommendation 146 (Minimum Age)
ILO Convention 155 and Recommendation 164 (Occupational Safety and Health)
ILO Convention 159 (Vocational Rehabilitation and Employment - Disabled Persons)
ILO Convention 169 (Indigenous and Tribal Peoples)
ILO Convention 177 (Home Work)
ILO Convention 181 (Private Employment Agencies)
ILO Convention 182 (Worst Forms of Child Labour)
ILO Convention 183 (Maternity Protection)
ILO Code of Practice on HIV/AIDS and the World of Work Universal Declaration of Human Rights
The International Covenant on Economic, Social and Cultural Rights
The International Covenant on Civil and Political Rights
The United Nations Convention on the Rights of the Child
The United Nations Convention on the Elimination of All Forms of Discrimination Against Women
The United Nations Convention on the Elimination of All Forms of Racial Discrimination
UN Guiding Principles on usiness and uman ights ။ ႕
႕ ။ ႕ ႕ ႈ ႕
႕ ႕ ။ ႕ ။
ႈ ႈ ႕ ႕ ႕ ႕-
၁။ CHILD LABOUR ႕ ။ ႕ ။
႕ - ႕ ။
၂။ FORCED OR COMPULSORY LABOUR ႕ ႕ ႈ ။
႕ ႕ ႕ ႕ ၊
ႈ ႕
။ ႕ ႕
႕ ။
၃။ HEALTH AND SAFETY ။ ႕ ႕
႕ ႈ ႕ ႈ
 ၊ ႕ ။ ႕ ႕ ႕
၍ ႕။
၄။ ႕ ႕ ။ ႕ ႕
ႈ ႕ ။ ။
၅။ ႈ ။ ႕ ၊ ၊ ၊ ၊ ၊ ၊
၊ ႕။ ႕ “race national territorial or social
origin, caste, birth, religion, disability, gender, sexual orientation, family responsibilities, marital
status, union membership, political opinions, age or any other condition that could give rise to
discrimination” ။
၆။ ႕ ။ ႕ ၍ ၊
ႈ ။
၇။ WORKING HOURS ။ ။ ႕ ( )
။ ႕ (၅) ။ ႕
(၄၄) ႕ (၄၈) ။ ႕
၁၂ ။ (၄)
။ ႈ ႕
။ ႕ ႕ ႕ ႕ ႕
႕
႕ ။
၈။ REMUNERATION ။ ႕ ။
/ ႕ ။ ႕ ႈ
႕ ။
၉။ MANAGEMENT SYSTEMS- Policies, Procedures and Records
႕။ ႕ ႕
။
၁ ။ Social Performance Team ႕ ႕ ႈ ႕ ႕
႕ ႕ ႕ ။ ႕
႕ ႈ ႕ ၊ ၊
။ ႈ ။
႕ ။ ႕
။ - -
႕ ။ ႕
႕ ။ ႕
႕ ၊ ႕
႕ ။
႕ ႕ ႈ -
။ ႕
႕ ၊ ႕ ၊ ႕ ။ ႕- ၅
႕ ၊ ႕ ႕
 ။ ႕ ။ - ႕ ႕
(၃၈) ၊ ၊ ၊ (၇) ၊
(၆) ၊ ၊ ၊ ၊ ၊ ၊ ၊
.. ႕ ။
႕ ႕ ႈ
႕ ႕ ။ ႕
႕ ။ ႕ ။

႕- ႕ …….
- ၊
- ၊
- ၊
- ၊
- ႕ ႕
၊
- ႕ ႕ ႕ ႕ ၊
၊ ၊ ႕ ႕
႕ ၊ ၊ ႕၊ ႕၊။
( ႕ ႕ ။ ႕ ။)

)
၁၁- ၁- ၂ ၁၄

Reference and Notes:

http://businesscasestudies.co.uk

A Study Conducted for the Business and Organizational Ethics Partnership

A systems approach to sustainability and sustainable development

Albert A. Bartlett , Professor Emeritus, Department of Physics, University of Colorado at

Boulder, UN Global Compact – 10 Principles

Comparing European Business Practices to those in the United States

Corporate Ethics, Governance and Social Responsibility: ECLAC/ Government of the

Netherlands, Gilberto Gallopín, Sustainable Development and Human Settlements Division
Jonathan T. Scott, edited by: Walter R. Stahel, New Standards for Long-Term Business Survival,
the principles for responsible management education

Markkula Center for Applied Ethics Santa Clara University

Publication by the UN Global Compact, July 2007,

Social Accountability 8000

Sustainability, ISSN 2071-1050