HEAAADERLOGORIGHT

BUSINESS ENGLISH · BUSINESS ISSUES · UPPER-INTERMEDIATE (B2-C1)

BUSINESS
ETHICS
QrrkoD Scan to review worksheet

Expemo code:
16HU-XUD4-A2L

1 Warm up

Look at the logos of different companies and discuss the questions.

Facebook Enron Volkswagen Wells Fargo

1. What do you know about these companies?

2. All of the companies above got in trouble in the past. Do you know what for?
3. Why do you think these companies made the decisions which led to them getting into trouble?
4. How do you recognise an ethical business?
5. What exactly is your "moral compass"?

FOOOOTERRIGHT Learn without forgetting! 1/7

Scan the QR at the top of Page 1 to review the lesson flashcards with Expemo.
© Linguahouse.com. Photocopiable and licensed for use in nathalie School's lessons.
 HEAAADERLOGORIGHT
UPPER-INTERMEDIATE (B2-C1)

BUSINESS ETHICS

2 Focus on vocabulary

Part A: Match the words to the definitions.

1. ethics (n.) a. acting in a manner that is legal

2. slavery (n.) b. acting in a way that is not concerned with what is the right or
justified thing to do
3. sweatshop (n.) c. a level of confidence and happiness that people have in a
particular situation
4. morale (n.) d. a place where people produce a lot of goods while being paid very
low wages and often working in poor or dangerous conditions
5. lawfully (adv.) e. function as a business

6. beneficial (adj.) f. having positive effects for someone or something

7. operate (v.) g. the practice of forcing people to work for you for free and treating
them like property
8. amoral (adj.) h. the rules that someone uses to decide on what is important to
them and how they should behave in particular situations

Part B: Now write the words from Part A in the correct gaps in the following sentences. You may
need to change the form of the word.

1. My family’s business has been in this town since the 1950s.

2. They create a luxury image around their products, but there have been reports that they’re mostly
manufactured in in South-East Asia.
3. I was shocked to find out my manager was fired. Apparently, his business deals were made
and they caused a lot of problems for the company.
4. It’s easy to think of as something that happened a long time ago, but there are
many people around the world working in horrible conditions where they receive no money.
5. It might be a good way to make a profit, Daniel, but it’s entirely and I will not
allow it.
6. I love that company. Their products are really good quality, and they have strong
that I really agree with.
7. We have had to freeze salaries this year and unfortunately it has really lowered staff
.
8. I spoke to their Head of Sales and we’ve come to an agreement that I think will be really
to both companies.

FOOOOTERLEFT Learn without forgetting! 2/7

Scan the QR at the top of Page 1 to review the lesson flashcards with Expemo.
© Linguahouse.com. Photocopiable and licensed for use in nathalie School's lessons.
 HEAAADERLOGORIGHT
UPPER-INTERMEDIATE (B2-C1)

BUSINESS ETHICS

Now in pairs, answer the following questions.

1. What products are usually made in sweatshops? What have you seen in the news about sweatshops?
2. Do you believe that if a company is acting lawfully, then everything it is doing is right? Or is it
more complicated than that? Why?
3. What examples can you think of where a business has acted in an amoral way?
4. What rules or bonuses does your company have that are especially beneficial to its employees?
5. Where does your business operate? Is it likely to operate in new places in the future? Why/why
not?
6. What examples of modern-day slavery have you heard or read about? Why do you think it still
happens?

3 Listening for general information

Listen to the interview with a Business Professor and write the number next to the questions in the
order they are asked.

"... as long as you’re not breaking the law, then it’s fine, isn’t it?"

"... can you tell us a little about that?"

"So what is your hope for businesses then, Professor?"

"What are the benefits to businesses that run in this way, Professor?"

"What kind of things in a day-to-day situation would an ethical business be concerned with?"

FOOOOTERRIGHT Learn without forgetting! 3/7

Scan the QR at the top of Page 1 to review the lesson flashcards with Expemo.
© Linguahouse.com. Photocopiable and licensed for use in nathalie School's lessons.
 HEAAADERLOGORIGHT
UPPER-INTERMEDIATE (B2-C1)

BUSINESS ETHICS

4 Listening comprehension

Listen to the interview again and complete each gap in the summary with one or two words.

1
Business is vital for our productivity, development and . But it’s
2
important to act ethically, and not just simply follow . There
are four types of business: The first is the ‘amoral’ business that is focused on
3
without any regard for morals or the law. The second is the
‘legalistic’ business which will follow the law, but not necessarily act ethically.
The third is the responsive business which will be ethical, but only when it is
4
to them. Finally, there is the truly ethical business who will
5
always consider their on others in everything that they do, even
when it affects profit. A truly ethical business will also consider things such as
how it treats employees and suppliers, how it pays tax and making sure that it
6
pays a fair to all of its workers. The benefits of running a truly
7
ethical business are that it’s very positive for staff and people
will stay in the company longer and not leave as often. You’ll also attract the best
employees and customers. Your good reputation will improve product recognition
8
and .

5 Scanning for details

Quickly scan through the article on page 5 and write down what the following numbers mean.

3.3:

56:

319:

4.1:

22:

60:

40:

150:

FOOOOTERLEFT Learn without forgetting! 4/7

Scan the QR at the top of Page 1 to review the lesson flashcards with Expemo.
© Linguahouse.com. Photocopiable and licensed for use in nathalie School's lessons.

UPPER-INTERMEDIATE (B2-C1)
BUSINESS ETHICS
The ethics of modern business
Who are the victims of globalisation?
1. On January 9th, 2007 in San Francisco, Steve Jobs,
CEO of Apple announced a new technology they had
developed: the iPhone. The smooth smartphone with
its touchscreen, ‘apps’, in-built camera, and ability to
send and receive text messages and emails quickly
became a must-have. It was released in June of that
year and by January 2008, they had already sold 3.3
million phones. By the time Steve Jobs passed away
at only 56 years of age in October 2011, the iPhone
4S was released and Apple reported a total of 319
million phones sold the following January. By 2016,
at its height, the iPhone was selling around 6.4 million
units in the UK alone, generating some £4.1 billion in
this one market.
2. Yet, it didn’t take long for reports to start leaking out
around Foxconn, the Taipei-headquartered company,
which manufactured the electronic parts required
for the iPhone. In January 2012, the New York
Times reported a string of ethical violations and poor
working conditions. These included workers forced
to live in overcrowded rooms, and being made to
stand for excessive periods of time causing some
of them to have difficulty walking and experiencing
swelling in their legs. There were also reports of
some of the employees being underage and paid
the equivalent of less than $22 per day while many
were working in excess of 60 hours per week.
The conditions were so bad that many people had
attempted suicide. Still, in 2020, Foxconn employed
1,290,000 people globally and it is thought to make
roughly 40% of the world’s electronic parts.
3. Unfortunately, abuses of workers aren’t limited to
the electronics industry. Dubai, in the United Arab
Emirates, is a favourite of the rich and famous. With
its beautiful beaches, shining towers and high-end
hotels and restaurants, it appeals to businesses and
investors from around the world. Its rapid rate of
growth means that it is a major hub for development
in the construction industry. It also has a darker
FOOOOTERRIGHT Learn without forgetting!
Scan the QR at the top of Page 1 to review the lesson flashcards with Expemo.
© Linguahouse.com. Photocopiable and licensed for use in nathalie School's lessons.
HEAAADERLOGORIGHT
side. Workers from poorer countries come to the
city hoping to find work and a better way of life for
their families. However, when they arrive, life can be
far from what they imagined. Human Rights Watch
described the conditions construction workers live
in as ‘less than human’ citing squalid and dangerous
living conditions. A 2006 report by NPR observed
8 to 10 men living in the same room, each making
only around $150 per month. Often, the money they
make goes to paying off loans which they took out to
pay for their flights, and many of them have not seen
their children or families for years. Not only this, but
their passports are often taken away from them on
arrival, without which they are unable to leave. So
many of them are left trapped in a cycle of poverty.
4. For a company that uses Apple products or does
business in the UAE, it presents a real difficulty.
Boycotting the product or the place doesn’t solve the
problem as those who will suffer are undoubtedly
the workers who will lose their jobs. Instead, there
needs to be a change in the system. Companies
can insist on basic living standards for workers being
met before they will engage with other businesses.
After all, these abuses do have consequences for the
reputation and the public relations of a company.
Apple did recognise the violations of workers’ rights
and now has its own Apple Supplier Responsibility
webpage where it lays out the standards and Human
Rights policies it adheres to.
5. Yet businesses must hold each other to account
to maintain progress. Globalisation is happening
regardless of whether you think it is a positive or a
negative step. It’s essential that we all act to ensure
that we all reap the benefits together and that the
profits of some aren’t made on the backs of the
unhappiness of others.
Sources: echr.org.uk; amnesty.org; npr.org;
wikipedia.org; businessnewsdaily; bbc.co.uk;
finder.com; apple.com
5/7
 HEAAADERLOGORIGHT
UPPER-INTERMEDIATE (B2-C1)

BUSINESS ETHICS

6 Reading comprehension

Read the text on page 5 again. Decide if the following statements are True (T), False (F), or Not Given
(NG).

1. When the iPhone was first released, it immediately became very popular.
2. Workers for Foxconn did not have to live with as many workers as construction workers in Dubai.
3. All the workers for Foxconn are based in Taipei.
4. Dubai is a city which is quickly expanding.
5. The majority of workers in Dubai originally come from India.
6. Some workers have to borrow money to afford to travel to the UAE in the first place.
7. According to the article, if a company is not behaving ethically, the best thing to do is to stop
buying their products.
8. Apple responded to the bad publicity about workers making its products and now sets standards.

7 Finding vocabulary

Find words in the article on page 5 which mean the same as the following.

1. (v, para. 2) publishing information that some people do not want to be made
public, often because it makes them look bad

2. (n, para. 2) a situation when a rule or a standard is broken

3. (n, para. 2) get bigger, often because of a health problem

4. (n, para. 3) a centre of a particular activity

5. (adj., para. 3) really unpleasant and dirty living conditions

6. (n, para. 4) refusing to buy a particular product as a way to protest against the
company that makes it

7. (v, para. 4) follows a particular set of rules or laws

8. (v, para. 5) get all of the benefits from something

FOOOOTERLEFT Learn without forgetting! 6/7

Scan the QR at the top of Page 1 to review the lesson flashcards with Expemo.
© Linguahouse.com. Photocopiable and licensed for use in nathalie School's lessons.
 HEAAADERLOGORIGHT
UPPER-INTERMEDIATE (B2-C1)

BUSINESS ETHICS

8 Talking point

In pairs, discuss the following questions.

1. What rules do you think a company needs to follow in order to act ethically?
2. Do you think your company always follows these rules?
3. Do you think that in business, there is always an element to making a profit that is unethical?
Why/why not?
4. What do you think can be done about the situation for Foxconn workers and the construction
workers in Dubai to improve their lives from a business perspective?
5. Do you agree with the Professor from the Interview that acting ethically will ultimately lead to
higher sales and a better reputation? Why/why not?

9 Extended activity/homework

Research one of the ethical scandals from the Warm up at the beginning of the lesson or choose your
own. Write an explanation of what happened and what could have been done differently.

You should:

• Write at least 250 words

• Be sure to use your own words
• Check your grammar, spelling and punctuation

FOOOOTERRIGHT Learn without forgetting! 7/7

Scan the QR at the top of Page 1 to review the lesson flashcards with Expemo.
© Linguahouse.com. Photocopiable and licensed for use in nathalie School's lessons.
 HEAAADERLOGORIGHT
TEACHER MATERIALS · UPPER-INTERMEDIATE (B2-C1)

BUSINESS ETHICS

Transcripts

3. Listening for general information

Interviewer: And with us in the studio today we have Professor Alisha Shahidan, welcome Professor!

Alisha: Thank you for having me on your show.

Interviewer: So, you are a Professor at the University’s Business School, I understand, but you’ve
recently started a new course on Business Ethics, can you tell us a little about that?

Alisha: Absolutely. Business, of course, is highly important. It’s important for our economy, our
productivity, and our development. But we want our students to be aware of, not just
the results that their business gets, but also how they get those results. Ethics is about
doing what we can morally justify, not just doing what the law asks us to do.

Interviewer: But surely as long as you’re not breaking the law, then it’s fine, isn’t it?

Alisha: We have to remember that slavery and doctors advertising cigarettes were legal at
one time. The law is about what is allowed, it is not necessarily about what is right.
We’ve all seen stories about large companies using sweatshops in Asia to get their
expensive goods made as cheaply as possible. This is a good example of companies
acting within the law. But when you consider the workers who are being paid next to
nothing, and who are frequently working in dangerous and uncomfortable situations,
we can’t honestly say that it is morally justified.

Interviewer: So what is your hope for businesses then, Professor?

Alisha: Well, we can really categorise modern day businesses into four groups. Firstly, you have
the businesses that are purely focused on profit. The amoral business. They will act
illegally and unethically if it means that they can profit. Then you have those businesses
that follow the law, the legalistic businesses. They do what is required, but that is as far
as they go. As we’ve already discussed, acting lawfully doesn’t mean acting ethically.

Alisha: Moving on to the third category, you have businesses which are ‘responsive’. They
can see the benefits of acting ethically and will adopt the language and practices of an
ethical business, but primarily where it is beneficial to them. When it comes to losing
money, or not making a large profit, then it is possible that those businesses will not
always side with what is ethical.

Alisha: Finally, we have truly ethical businesses. These businesses look at everything they are
doing and how they impact others. Ethical standards will be the main focus, even if it
affects profits in some areas. What we want, is that all businesses, particularly those
started or managed by our students, will be ethical in an end-to-end manner.

Interviewer: What kind of things in a day-to-day situation would an ethical business be concerned
with?

FOOOOTERAPPENDIXRIGHT
Learn without forgetting! i
Scan the QR at the top of Page 1 to review the lesson flashcards with Expemo.
© Linguahouse.com. Photocopiable and licensed for use in nathalie School's lessons.
 HEAAADERLOGORIGHT
TEACHER MATERIALS · UPPER-INTERMEDIATE (B2-C1)

BUSINESS ETHICS

Alisha: An ethical business will put matters such as, for example, paying its employees a fair
living wage, its treatment of employees and suppliers, and the way in which it pays
tax at the core of its business philosophy. Not to mention giving serious thought to
the suppliers and products it purchases and ensuring that it works with other ethical
businesses.

Interviewer: What are the benefits to businesses that run in this way, Professor?

Alisha: There are a lot of benefits. Firstly, it’s really good for staff morale. Everyone wants
to feel as though they are working for a business that does some good in the world.
Happy staff means low turnover and the positive impact your ethical decisions have on
your reputation will enable you to attract the best employees. You’ll also attract good
customers, and you will be well received in the community where you operate. Having
a good reputation will also naturally generate product recognition and boost sales. So,
as you can see, there are many reasons for wanting our students to put ethics at the
heart of their business.

Interviewer: Fascinating. Thank you Professor, and if you want to learn more about Business Ethics,
you should log on to ....

FOOOOTERAPPENDIXLEFT
Learn without forgetting! ii
Scan the QR at the top of Page 1 to review the lesson flashcards with Expemo.
© Linguahouse.com. Photocopiable and licensed for use in nathalie School's lessons.
 HEAAADERLOGORIGHT
TEACHER MATERIALS · UPPER-INTERMEDIATE (B2-C1)

BUSINESS ETHICS

Key

1. Warm up

5 mins.
This introduces students to the concept of unethical behaviour without actually naming the words yet. You may
want to ask students to research the scandals around these companies. You could also split students into groups
and get them to quickly do some research and report back to the class.
Here is a brief summary for each:
Facebook is being sued for the data of a million of its users being harvested by British company Cambridge Analytica
and used for political purposes without their consent. The scandal was a PR disaster for Facebook and raised
ongoing concerns about the uses of social media and its potentially divisive effect on our political landscape.
Read more here: www.bbc.co.uk/news/technology-55998588
Enron was an accounting scandal that took place in 2001. It resulted in a $40 million dollar lawsuit and many
people from its management going to jail.
Read more here: https://en.wikipedia.org/wiki/Enron_scandal
Volkswagen fitted large numbers of its diesel cars with software which would effectively detect when they were
being tested for emissions and change the performance to make them look as though they were performing better
than they really were.
Read more here: www.bbc.co.uk/news/business-34324772
Wells Fargo created 1.5 million fraudulent bank accounts and applied for well over half a million credit cards using
customers’ names without their authorisation. They were ultimately fined $185 million dollars, its CEO resigned
and over 5000 of its employees were fired.
Read more here: https://ethicsunwrapped.utexas.edu/video/wells-fargo-fraud

Note: "moral compass" stands for a person’s ability to judge what is right and wrong to act accordingly.

2. Focus on vocabulary

Part A
5 mins.
Ensure students can correctly pronounce target vocabulary. Ask students to complete the exercise unaided in the
first instance, but check their answers using a reference if needed later.
Matching exercise
1. h 2. g 3. d 4. c 5. a 6. f 7. e 8. b

Part B
10 mins.
Ask students to predict which parts of speech can fill the gaps before completing the exercise. When they have
finished, ask them to discuss the questions in order to practise using the target vocabulary.
Fill in the gaps
1. operating 2. sweatshops 3. unlawfully 4. slavery
5. amoral 6. ethics 7. morale 8. beneficial

FOOOOTERAPPENDIXRIGHT
Learn without forgetting! iii
Scan the QR at the top of Page 1 to review the lesson flashcards with Expemo.
© Linguahouse.com. Photocopiable and licensed for use in nathalie School's lessons.
 HEAAADERLOGORIGHT
TEACHER MATERIALS · UPPER-INTERMEDIATE (B2-C1)

BUSINESS ETHICS

3. Listening for general information

5 mins.
This allows students to listen to the interview ahead of the main comprehension exercise.
1. "... can you tell us a little about that?"
2. "... as long as you’re not breaking the law, then it’s fine, isn’t it?"
3. "So what is your hope for businesses then, Professor?"
4. "What kind of things in a day-to-day situation would an ethical business be concerned with?"
5. "What are the benefits to businesses that run in this way, Professor?"

4. Listening comprehension

5 mins.
Ask students to listen more carefully and compete the exercise. You may want them to predict the words which
complete the summary and then listen to check their work.
1. economy
2. the law
3. profit
4. beneficial
5. impact
6. living wage
7. morale
8. boost sales

5. Scanning for details

5 mins.
You may want to set a time limit so that students are encouraged to skim read rather than reading for detail which
they will have a chance to do in the main comprehension exercise.
Sources
www.echr.org.uk/human-rights-violations-in-uae/
www.amnesty.org/en/location/middle-east-and-north-africa/united-arab-emirates
www.npr.org/transcripts/5250718
www.en.wikipedia.org/wiki/Human_rights_in_Dubai
www.businessnewsdaily.com/1979-owning-iphone-ethical.html
www.news.bbc.co.uk/1/hi/business/4861540.stm
www.finder.com/uk/iphone-sales-statistics
www.apple.com/supplier-responsibility/
1. (3.3 million) The number of iPhones sold by January 2008.
2. (56) The age of Steve Jobs when he died in 2011.
3. (319 million) The number of iPhones sold by January 2012.
4. (4.1 billion) The number of British pounds iPhones generated in the UK in 2016.
5. (22) The equivalent in American dollars per day that some workers at FoxConn were being paid.
6. (60) The number of hours per week that many Foxconn workers were working in excess of.
7. (40) The percentage of the world’s supply of electronic parts that FoxConn makes.

FOOOOTERAPPENDIXLEFT
Learn without forgetting! iv
Scan the QR at the top of Page 1 to review the lesson flashcards with Expemo.
© Linguahouse.com. Photocopiable and licensed for use in nathalie School's lessons.
 HEAAADERLOGORIGHT
TEACHER MATERIALS · UPPER-INTERMEDIATE (B2-C1)

BUSINESS ETHICS

8. (150) The equivalent in dollars per month some of the workers in Dubai were making.

6. Reading comprehension

10 mins.
Ask students to underline where the answer is. If they are unable to do so, then the answer will be Not Given.
1. True. ’The smooth smartphone with its touchscreen, ’apps’, in-built camera, and ability to send and receive text
messages and emails quickly became a must-have.’
2. Not Given. The article says Foxconn workers lived in ’overcrowded rooms’ whereas workers in Dubai were
living ’8 to 10’ in a room. It does not give specific numbers for Foxconn workers so we are unable to measure.
3. False. ’Still, in 2020, Foxconn employed 1,290,000 people globally...’
4. True. ’Its rapid rate of growth means ...’
5. Not Given. The article states that they come from poorer countries but is not specific about which ones.
However, Indian nationals make up the largest percentage of the population in the UAE at around 40%.
6. True. ’Often, the money they make goes to paying off loans which they took out to pay for their flights...’
7. False. ’Boycotting the product or the place doesn’t solve the problem as those who will suffer are undoubtedly
the workers who will lose their jobs.’
8. True. ’Apple did recognise the violations of worker and now has its own Apple Supplier Responsibility webpage
where it lays out the standards and Human Rights policies it adheres to.’

7. Finding vocabulary

5 mins.
This gives students additional help with the reading exercise. Again, set a time limit to encourage skimming.
1. leaking 2. violations 3. swelling 4. hub
5. squalid 6. boycotting 7. adheres 8. reap

8. Talking point

10 mins.
Ask students to discuss the questions in pairs or small groups. Circulate and help as needed.

9. Extended activity/homework

40 mins+
Ask students to do some research and write an explanation of what happened in one of the scandals at the
beginning of the lesson. This could be done as a group writing in class, or individually at home. Ensure you give
students feedback on their work.

FOOOOTERAPPENDIXRIGHT v
Learn without forgetting!
Scan the QR at the top of Page 1 to review the lesson flashcards with Expemo.
© Linguahouse.com. Photocopiable and licensed for use in nathalie School's lessons.