
Tổng quan về
đạo đức kinh doanh
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
CHƯƠNG I: TỔNG QUAN VỀ ĐẠO ĐỨC KINH DOANH
I. KHAI QUÁT VỀ ĐẠO ĐỨC KINH DOANH
 !"#$%& '()
*+,#&-,./$012/(-34+5'6
"#&5#*$%-78#9:-;-).5<6(2=
>#7#-(9?#@2A##BC7-(
DEFA0*-GE>#;Hđạo đức là những tiêu chuẩn, nguyên tắc
được dư luận xã hội thừa nhận, quy định hành vi, quan hệ của con người đối với nhau và đối với xã hộiI
E>#J;Hđạo đức là phẩm chất tốt đẹp của con người do tu dưỡng theo những tiêu chuẩn nhất
định mà cóI KL
DEFAME#NE#EO#.;G
HEthics is: 1. The study of the general nature of morals and of the specific moral choices to be made
by a person; 2. The rules or standards governing the conduct of a person or the members of a profession;
3. The branch of philosophy that deals with morality. Ethics is concerned with distinguishing between
good and evil in the world, between right and wrong human actions, and between virtuous and
nonvirtuous characteristics of peopleIKPQL
RGST-(U6'"#V-CT##:V"#
&WX./!YT+-"#&!-"#(
WZ[U\7#-(V()34T]UC#(+-
($'*35C#?-4#"#&5-C#CY'
+-$'"#&^
1-).2'5#2AAGHĐạo đức là những tiêu chuẩn và nguyên tắc
chung được dư luận xã hội thừa nhận là đúng, theo đó con người tự điều chỉnh và đánh giá hành vi
của mình.”
<+,#$%! (_2C,./-YT- B
`4a-#,.*=ST#&"#2# -3-#b2#:+

8'4T#&"#78#a!U,#-$].8T-
A+,#78#7--:'+,#"#
]5)Aa#8-`(Ua24T$'"#]+78#
35'#8F,#A5`3c:--
1. Khái niệm về đạo đức kinh doanh
ST"#Td78#%7*CYT`_7\A
6,.*-'(78#


Thứ nhất5A2AeB578#68T#--408c.*+-)
'-:56#B=-)'-:AU /eT%408c-
=3RB)^1275B)C.*+_*4Te"#
8#-`4a76f8.;78#"#8#.
5*&,6V8#A4#U6'"#B)-2c::"#
78#;4Te"#8#2AU=E8#
Thứ hai5-3]+7\A&"#+7*D$%58#
\6;g#-(B:"#+BC,#7\@a-$==5B
:_B\5ga-]+5g#-').4_B:5B
)1-).57-)8c-78#5_2C,./5`
 -3Ca--3`h;_,#257
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,6V
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A7#9*#.-kg7(]k$,#778#
E;hf2#78#"#6O`=l:[d;GHĐạo đức kinh doanh là
một tập hợp các nguyên tắc, chuẩn mực có tác dụng điều chỉnh, đánh giá, hướng dẫn và kiểm soát hành vi
của các chủ thể kinh doanhIKZL E25./YT"#78#G:
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9gE6mnSS1.doX];GHĐạo đức kinh doanh gồm những nguyên tắc và

chuẩn mực có tác dụng hướng dẫn hành vi trong mối quan hệ kinh doanh; chúng được những người hữu
quan (như người đầu tư, khách hàng, người quản lý, người lao động, đại diện cơ quan pháp lý, cộng đồng
dân cư, đối tác, đối thủ ) sử dụng để phán xét một hành động cụ thể là đúng hay sai, hợp đạo đức hay
phi đạo đứcIKP5QL
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##7-(78#4#GHĐạo đức kinh doanh là tập hợp các nguyên tắc,
chuẩn mực nhằm điều chỉnh, đánh giá hành vi của nhà quản lý doanh nghiệp đối với bản thân họ và
đối với những bên hữu quan khác (bao gồm người lao động, khách hàng, cộng đồng xã hội, cổ đông,
đối thủ cạnh tranh )”
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CV8]
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#8?A-)-(-'(.
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2. Đôi nét về lịch sử phát triển của các chuẩn mực đạo đức kinh doanh
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.".
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3B4#9:-78#`%U(._-(3;
G7\B/564gu#56CC:5U*\#
7*-t#
78#$':FTd78#"#<$%&7;=40
9 78#iAEF;7*5#.b .EF- 
8]%b5F!A=#`[_E4TA=40"# 7
8#i:-;C7E8gA"#&##4p 
4TA"#78#E#G\`-].`
2.1. Các tư tưởng triết lý đạo đức ở Đông phương
9*Va\`_*(U/eFN#1#.F&b5(
*#N#%22Ca*V26a+7\@&7;8
=40A$%"#'3N#5gaC*V,6V,#
a-"#&*).#.h#g-6a"#*V
`\5'Ca*N#bT7;,#34T;
"#+778#A;-bU)'&a
"#qb0-Nm0
2.1.1. Tư tưởng đức trị của Khổng Tử
qb04fvv39\.5&%##*Va4]4/8T#-f
2#_9C1]]+`U6a"#\
P

Nhân U*.`5?w&7-'.2`3x."#U6]
1].*+,#'528c+Hi&Iy]5>#5d5:58i1]
*V
NghĩaA`]"#1]5'.-;;7\B]E
\5&,]06'.(BV;5-6+/*;5H7\\;i
]IX#A.%BAH->\”*V`].
4#.y“8E4I
Lễ;"#1],"`H(;7\+;;7\

&7I*.*+1]5[d@;568+
Trí2:57*5U*&.*-"#`].iA
a.,#,./H%.+$0-3&7E++$0-3;IyHOE4
#4.#-EE8.I
DũngAa:7&5,66-B,#727fABc:(#5Aa
-&,]08.4U6]-;c:#6z`].5*V,6V"#(
\.'"]+"#,;#,.*=,6V57.*7:')"
-`_-30KP5QL
2.1.2. Tư tưởng pháp trị của Hàn Phi Tử
Nm0"`6bATr6-=*Ur)-a
="#Nm0'-!HI-;:CAf!
(.7u-3a="#qb0?*U6:HI&N
m0rU6']k:4T#,.(B{##U#7`U6
.*#="#;G*5m-)408c,.(T5\c)-
408cE.*m="#Nm05Thế - Pháp – ThuậtU#HcI"#-=,+5
=8]W<]+(2?"+-.T
q-31"#qb05\!-=:"#Thế#`:-5,.(*-
gt4Tc "#,.(T{r,.(T6B)5a-\
cA#=
Phápm)5B'.fA]U?y4#56ym)6\
Ur5\7#-bU*
Thuật)#=7qb0-HT#=I-#=UFC]-
5;Nm0'*)#=e#7:#G7|)-])q|
)`5.A8c5-,6VW7])J5"
)7+*5(7A-KP5L
S#`f5Ca.-k26a'33&4+5$%-*
V.*,6V-.#.
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
2.2. Sự phát triển của đạo đức kinh doanh ở phương Tây

a2-78#2a`].&$'F
C:(\
Luật Tiên Tri (Law of Moses)"#].`2F]&%##C&7.
&G3 #e57\!*F#:#_aU
&&x72W3.@d_;6"-BiB@W4#vf;
2B4pB".Ut
&9b5[#o%2)HCanon LawI(#Y4+
78#./H}4~#E4#8•4E4IR7\6`B'83
2A4+B^KL
1*N.[bM4Ei2C,#A*#.B(
278#&{%#Var5-c:"#&"
>7\6#f,.(T"#;3'83#C(7A'6
U83,.(;2AABfTa#'1(]tM4E%)
#-.#.2A#7*,6V6#_;]6&G€\+
&#+$0-3\*7\-"#`,#•€5€1C(((f2
BAAf-6(f"#-`,#•€5€\2)(
`\422"#;-,|#.7\•€5€[+]#B)#2
6a*37\7:"#`,#•€5€9]-4pB)(
a*U#_f4+B)B&8c47*-Va"#
•€
E&#578#a-'()B(4T,#]"#
,6Vi)#.53&7‚9\5\-78#"
.*"\56`2,.\to+,#C#&-3#
78#".*B$]./`4aC,./$%N-7
8#e'-3-$%5#.275$%:7
8#78#@U/_B?-a\7#7AF
0#4#"#*7ƒssa3\A`].9?#4p ,
;A78#&o|D#\"#*3-i
`)(7#'*3
2.2.1. Trước năm 1960 – Kinh doanh cần đến đạo đức

hCf53o|$'*U'#g6U6
&#(\+A5)"A6U6-46$'4#
l2-CfZ542\.-].#C),6
U'B-(7*-$%8]#5\.B._6B!p-3:"A6


)-?B8]?3Cfv5-(\&%B
\,#63-a-'(+-38#9*3
Cf5-'(78#&B6)".*-(!V.*\
,#b-\5-'("#]78#B##
U)%9]tB#-(C-'((\$5(7#
BV1C&%U4CU6-(`;
-(\-'-'(78#57:&*
75f@-<T1C.(+\-).%#(64TA`
#"#U\78#a`].
2.2.2. Những năm 1960 và 1970 – Đạo đức kinh doanh trở thành một lĩnh vực khoa học
1Cf"#*7@ss$%o|7*;6,#a7\=
-4T#f-'(45\d7\7:-$6'6-2$#\
&4+1fb+o|##HConsumers’ Bill of RightsIR.U+-(X.("#&
8 ^„U+,.(B&8 BU6-,.(Ba4T#5,.(
BU*5,.(BT#5-,.(B/Em&8 a-3-
()U6-&8 B\,#H)-(TY`4+#I
R…^5H)-(7A42$#IRQ^5H)-(34IR…^-H)-(
'6/IR…^
3Cf…578#T4TU/_a>-T7#39
6-a\((=_8c4+./V'=+-3
78#F25&U/_-*4-68.C-'(
,#*$%"#8#q-'(78#+5
,6F#5\e-(#.\d\&6.4;78#)4Ta
FCbU*

2.2.3. Những năm 1980 – Thống nhất quan điểm về đạo đức kinh doanh
&#.-T78#)'.].T4T
>-T7#_.A-1.2(+B7#,#]*>-T
78#o\.B#-`;"#(&
78#ia"(B,#]&$.a(\.3n†5no5
9#E#51fQ5&"_>-T,+g% #U4HDefence
Industry on Business Ethics and ConductIRS7*-(--78#"#\
,+g^S7*.2-#g,#-;CYT
-bU*?<%8#5e&].i:(6C3
8k46)+-38#"#‡.U#[)o|
2.2.4. Những năm 1990 – Thể chế hóa đạo đức kinh doanh
…

9:"o|&7;.",#AT7A4-T82#`9".*B
?C-'($%,#*47tE-(46Y+l6HHướng dẫn Lập
pháp liên bang đối với công tyIB,+o|\,#faU3!,#
W__##C;7.*7:V#.##C(768c
;'=+-3C\.5b;j+-3-4#
5*)CY-V!p9*)/Ur,.=
V28c7\"AU8#FUtCB:3/#.67
;'!7U=
2.2.5. Từ năm 2000 cho tới nay – Sự nở rộ của đạo đức kinh doanh
78#.#.B(&,#]1C-'(7
8#BF(27#V5*5V)-(7#$%57#
,6Vh-(78#7\>#_?.8c#.!
,./-((;ˆBj#.7\ˆ7\BjCcA5
2+C7-(-3-#,.*=b

N#.--T78#2$*7\g8T#-
C,.=V-(A$].8T`;533$].8TU6

4/-f2#-4Te)b1(b()#r`;
78#Tc2A2_,#-4T\"#\-78#S#_
C-(!2A'.:"#b#.';6"#
46Y"#\.2
3. Các khía cạnh thể hiện đạo đức kinh doanh
78# 7-FB5B;)83(7
#O253"#)-f.5&-*$j7:#A
78#832"#,6V8#+,#-3+BC,#
+BC,#C&-;V82+,#]-ˆ!2AU=6a5
T*!*5Ua,.*=#.7*,6"#,.*=WC&2,.(
B_BU6--2A26#.76f#r#.b,.*=#.7*
,6E(3'=KP5vvL'6+B.(26a*-
`"#8#O34T'.5f,6="#,6V
8#=5b5%5-7A4i4p#.b+BC,#2
AC&U!Ub5\.W2A=6a#.26a
T*!*W,#A5+,#]-B:"#+B.i'7#
E#",#"#&-*5#4p7:#A78#
EP2:R$E;^
Q

Hình 1 – 92+BC,#
3.1. Đối với người lao động
- Nguyên tắc đảm bảo quyền đãi ngộ bình đẳng và xứng đáng cho người lao động
o-'($6.#7\@8#h1#'(8#
7*32;]U+$0.A8c-,6=]4TE
25&#4p7\BaCB:#-3(7#Ur#ST
]U$6.#2A-;"53:5\5=#`5- -f2#5b#.A'
*35-'(%U;u&#%BA*2#a(3)
†,#†.E‰.R††‰^D`U;u(].)7,#
o|59##8#5Š-4+3*7[)††‰._`U;u'6

&#E257&"#*C,.*=-(]4TD.A
8c5408c5%5f*5-4#6&#D;6T*4\Ur-
U;u8T#-C.*+fT57|f57-C,6#"#
]21&408c#7\B##C,.*=]4T8T#-C.*+2
:]U+$0"58#5\53:5.,5b5U)5;
\]5$3:=
[)F#),.("#\.5b-.A8cC&2fT
'--=:\7#E._U.b.5)if!
-8#4#6&# .-U'BV1C,.(`U6"#&
#_BU6-,.(B4+--5-,.(2`##h4#
6&#7\2CUrcA-(-&#7\"fT
._BV"#\-iB-
1#5>#-c7*"#b\f--3 #`$
O#i7\B$EJ-'(408c#5408c'$"#]-


7\%$-3\422"#].;U2#A#
fB)To./78#a].8#_VB)
"#\.\`,#-34T22"#&#
- Nguyên tắc tôn trọng quyền riêng tư cá nhân
o-'(7,6V_V6\,.(]"#&
#h/\-(]-"#\.-(`U6r$(7-(fT
-A'"#&#e&5\.i+2C]-2
fT'5:46$''Ac,6h)\2AB*
83(;G2A8&#T.'W2A8b\.*
$5(#5$jW2A\,#`7|)A45E
8„.9\7\@6J!&,6Vgf
:$-+B5(7A4-f:,6"#46$'2
.54F$#Ur*U=2A].T]VU'B&#
6'.U=4&$.5T\-54B`e54TU=$]5&

##f5'T8-TN2,.(BT"-T84.>-h;
-).!8 BBV5-7A#4)-408c\-(]
-k2AU=72')-(!#.67(2rc:U66\
-46$'8d#+J17\A')B*C\)B
7\c-c\-!):2AU=8c-c:7\,#!
].U'B&#
h;-).5./78#8#6V&#2,.(
BU*-(`-`7|)408cA)\-c:408c
\)B"#&,6V9\._66U6:#&#5-;
].7\@._VgB:'*T1&#\+2
B\&-(7#-)B'-.fT-*W82
6U6-(\e&U*408c?c:C\]"#
&#4p?\.-bBc,6
- Nguyên tắc đảm bảo điều kiện, môi trường làm việc
[)U6-&#7\@Urf!;&#6
-(7.A55-gU6-,.("#-Hđược biết và được
từ chối các công việc nguy hiểm hợp lýI&B\-.AB)_.
"-B&#T.')5)iUb5\.66U6
6``$-3.A-""#\-+-3&#
[,#34T#-(47tE-4"#&#2#7_]
UGan toàn lao động -vệ sinh công nghiệp78#5-'(##&
B408cA@65;.A#.2+-347tE"#&#


),6"#?&$'U'&5BAcA5.]#..*+
].#2A$`+8d8q.*R-4^\&/-3
&B,#*U(8),6-(4#5.]-]+6
a72$-&'56a72)'.&h;-).5?:B(
g`
1&#\6-C(7-67u4-3\&

4+,Eq\'.7276f(@#.#.b\&-EV
+"#;725fT:"#<&7\+#-2N)
,62AC#U'&!C6aU'B-(47tE-]4V4#.
3qxE2C-(7*8'!676f#h;-).5
>#-c"#8#6'C(7#BVO#_6)
?/-(_,#62B\&#-44p9UU6
.+7j(UC2ABC((_*-*46
$'78#rB]89@7B6U6#-(!A'-_;&
#3.+#fT"#;-;B:"#\.572\.4p2e4
'3F4T-)c."#&#h;-).5-'(-(U6--4
\_BC76_-(_:"#\.sjF
2:5C76.i2V>#C76-$].8T
\;?B5:,6rH4T#-(`#I\.h3C
76.5;6"#\.4pB6
1&#_B#U=`U6BV-_."5B)'-(#
#--'(,#O#_6'\,#5*
UjUC&#2!AU-(A'#.]4VR-:8cA
T5(#5U%:5cC‹^\-2A]..A1#58#
g2)-C\3,#*C#5"
(A\U-+B-3&#-gF#
3.2. Đối với khách hàng
q\2b#.\.2AeB**+Bc-c7
q:&A_5408c.8=-c5B5
-Ae:8#O-).5"#\.(6=
3-7-;&,.*=+ -\.4p'U#.\
- Nguyên tắc cung cấp thông tin trung thực về sản phẩm
[\\$'4TU'U;u\C#&46$'-&8 1&A
„-(46Y':&46$'#2725&8 @2#.-+
7*J-(46Yla-).5&8 \7=-#-&



U=\c#7E37##,.*=2##.7\X6
F#-,67\TCUAcA"#-'(78#
-&BE''7|w83C;5;6&-f''8k(.8k
*(4#_"#&8 -4#7408c46Y].<'-"#7
h8%i2A].#C-'(72)U*1C\
%\77\?:7-T##.408c5!7\
8U"#46Yl7.*i2A8k*C-'(87
7\8d)#BC\E).83C;,6-).22A
C;U7x5Ue75'B'‹l,##.`
02Aa`-F#8724T)U*4#!
*\9:\7\:$2A'4T)."#&8 +-3
b
O2-'(78#!#a].-38#_?&8 A
U*?-(46Y5\f-7#5C\_*iB'
\,#U#25%5?
- Nguyên tắc đảm bảo lợi ích bền vững cho khách hàng
"#8#+-37"#;_5#C46
Y58=-c2At#%_"#.-'(78#,#3
72A6.4F-$'7\]+B_3/-_]8"#
7Cf_].5+,#]"#&8 -$%7\@8Fa
4T#+-347tE-B:"#C&8 ,;408c46Y-
8=-ccA5B8C-'(#:$%5]8`,#*,;46
$'46Y-8=-cU6-\&1&8 +2efBŒ-8e
8--)`#\-46$'W7\+.6
#'].\d".6,#5\&4,#`4+!U)+-3
&8],#- 1*46$'@.E_3/7\:*+
]8"#C46Y27\B].\d\&5e3;C46
Y"#46$'2i7\B')=&
- Nguyên tắc bảo mật thông tin cho khách hàng

h3+A7#"#.:-•EE;-'(.+
,#*7-U6)\]9\?:'(
-)5C-$0V\]o-'(78#6.4F-
77\A7A4BC\]\.%)--;*58#
2A8c?-c:7#+"#71C
\.2AB'\.7A.)-A,65


0!'.\1(\.+2BC\2@A,6U46YB
8d8`(.i-4T"#7
- Nguyên tắc an toàn sản phẩm
o-'(78#A;,#*&8 #46Y5U#
e-4TYM46Yg,#3C"(Y8C7*7.*
"#46Yq*7.*2A8*7*4#5\46$'7\5&#
Y65&,6V-\5):@-;*7.#.:46$'
1C46Y7*7.*(YC#5"U'&7\A(g-+w+
-3&408ch78#C46Y-).7\@].#C-(8#
4+3/g].727f-(]858'4T).-g"#7
+-346Y-\.5'B-;6U'B\.O28#_
6]"Y-(#*7*5408c.BY5]"!
,./7>)-\,;#\-/57A#'B5U#2A
5U*'
3.3. Đối với cộng đồng xã hội - Trách nhiệm xã hội
78#+-3+Be$%#.#'B,#]h'(
.,#)*-37“trách nhiệm xã hội” (CSR – Corporate Social Responsibility)
9e$%+BC,#!UN"#8#2A].6a
*\&Ty-f2#y$%$,#`8#-*\&
4+"#q4+-B:"#e-;*U=6a5\,#]-gt
8#62V-2-(4TU(-C-"#\&Ty
7*D-f2#y$%eAT(258#gt6T_."

-T.$%"#;
- Nguyên tắc bảo vệ môi trường tự nhiên
S6$'-(!$%.#.%!##-'(3(#_66,.*G
\d\&-;7.9#U#&=40&
-'(78#,#\&B,#]*-).1.]:
4TU3-\3"#8#.408c('-7#
.UF#U%F5U/".84‹92'("4aC!B:"#
U6]B:$%5c"#+#2#B)-3&C,.=5
CYT"#$%-(\&hC&".662:4T
Y.#.2#"#C8#7\]"C)-(\&1C8#
24p7\Ae*7\]"C-'(#:$%o-'(
bU*B,#]#.-6'646$'-\&7\7:5
35'#-*el#U;B]+,#U#7E"#
Z

8#?@2=+-3&8 ,;T#-U6,6
2#9'6U#U;.a578#.
.*+#7E.
"#8#6/(\-46$'578#58=-c-3\
$0V'65-3>#-cU6-\&4-.h7#
.i6BVAU6-]Ur45A#5#
&
- Nguyên tắc bảo vệ môi trường văn hóa – xã hội
lC-'(\d\&T5-)'5-'(U6-\&-f2#y
$%5-)AiB?a(,+#1-2A#.b6,#-\
&T54Te-A"#8#=#`g2A#.b*4+5
*>-2,E5)c=#`1C=.(+2AU*'5#.-2
C=-2,E3"#U-;,6-5!U\
,#652A8k*C68 5$2g=-f2#-.(
+5#.b=_-*V$%5'4T4-*"#\

C
h;-).5,.*=78#7\@B$E$j-(7:#7*5Vg_
]/*B:"#C&8]=#`sj 5e$%:=&
]8"#8#W82U6-B:"#eiU6-B:]8"#:
8#
- Nguyên tắc nhân đạo chiến lược
n?wC&U'#.228ci>-T]
-"#$%1C&U=U;\+B(=5\7
7\276f*)-3`C#=_*@-;76f:2
78c\2-#g,#7\@+-3,+##.]<&
g+-3\.`#h;*;6C8#]Fi;6
8#_-`35Ua7:#]*B.4p?8#"+-
AB:#`-3+BC,#75-B76_7\#
`#
3.4. Đối với các đối tượng hữu quan khác
1%]:a546$'578#"#8#g2-U=
BaUa'(+BC,#7C#1U#+BC,#:
&#57-e$%&-*T#A]:7>U)-f
.5g2C+BC,#7Gb\5:"5'578#
-5+"#52$%5\-3.(\
P

9?#%.$j-(-'(78#"#8#+-3cổ đông"#\.h'
(78#Aa].,#*-\U;:fb
\9\-7*2-cYU=-'C\54+-(;:
"#8#W7*,6"#8#5$=46"#\.S+
:'C\,#5?b\#C,.*=,#*-
_5A#.(@Ce:3.58#5-(
@4+U6]+7*+7‚i(A5#_C#.
bt#c::T B-3CU*"#=&5C

##.87‚46$'78#"#5"#\.h;+-3b\5-7*
$+2A8'7\b=hb\7\.]-?-+2A4p\.
`-;*727f18 :#.7\5-'\7\:$5-\;
#.CV52AB&h7U=-.4p'("#b\
h3chính phủ5-'(4#U:i-'(78#l
::f".*A3,6V8#l'7;:"i!#
Y5,.=7*-"#F8#6]EY
T7*94+7*gt6:$*F4+77\6?
]-7*i2A8T *BC:-B-7\:S+U
4#8k*(*13#.b1-).-'(78#3
6.4:+*58 (#.:;].i--)
N"#8#g,#*\.7-5-!U
6a3Cđối thủ cạnh tranhT*2C8#5b5\.
 =&5>-T9#`&7\7t-B
]+=&:T9#?Y.8#6+-B+"-
:U6];+-3(8#5#\AUrB)5=
_[B)-=_#+5-;A+BUr(2
26U#7\57\B\.-$%'
)-):6`_-34T$j"#+=$%-Vq257*,6
B-(B)-=_7\g#V>#:T@C::7ƒ5
A)
l25g2'(+BC,#7\5'5
5‹8#(6]/-2$0? B-3Y
T78#`4++BC,#?#%()57\A2
_6a-6"#+B.,#`#.7j,#`+B
7+-38#5UaC\B.2+,#]-B:7#O#
-)46$'578#\&4Tbg#"#'6+BC
,#.
v


II. MỐI QUAN HỆ GIỮA ĐẠO ĐỨC KINH DOANH VÀ VĂN HÓA DOANH NGHIỆP
1. Khái niệm về văn hóa doanh nghiệp
1.1. Định nghĩa văn hóa doanh nghiệp (VHDN)
)C-f2#\.5#.-f2#8#R#EE^7BU*
-37-f2#bR#Ž#E^#.-f2#78#RU4E44E^
la4T?"#7-f2#57-f2#8#i-\ #8
9#E4•[N-n#E•}E4 =>#-(hNO14#GHOrganizational
culture is the specific collection of values and norms that are shared by people and groups in an
organization and that control the way they interact with each other and with stakeholders outside the
organizationIKPvLRhf2#b)BcA=-,./ B#4ŒUa
--2b-(@`-3#i-3
+BC,#7Ub2^
96"#h1#i##'(#)$,#-'(.
E6<o9`;GHVăn hóa doanh nghiệp (văn hóa công ty) là một dạng của văn
hóa tổ chức bao gồm những giá trị, những nhân tố văn hóa mà doanh nghiệp làm ra trong quá trình sản
xuất kinh doanhIKL
mnSS1.doX]##=>#GHVăn hóa công ty là một hệ thống các ý nghĩa, giá
trị, niềm tin chủ đạo, nhận thức và phương pháp tư duy được mọi thành viên của một tổ chức cùng đồng
thuận và có ảnh hưởng ở phạm vi rộng đến cách thức hành động của các thành viênIKP5PL
1.2. Vai trò của văn hóa doanh nghiệp
DhNO12-#g3+-3-]#,678#"#8#
DhNO146_"#8#5eTA8#AU(-C-
U),#'CeT-\;"#8#
DhNO1(@-"#]-8#1C8#2(-f
:T4p#U_7\7:-f4#.-;c7*]
&$.''A(B:U6]-8#
DhNO1=3"#8#hNO1):,.*=6V>#5-
"#\]5--;27u=:]:"#\--Va"#8#

2. Đạo đức kinh doanh là giá trị cốt lõi của văn hóa doanh nghiệp

l6]-f2#-i# euz',+#-8]5-f2#
-(AC(+J'57*,#,;A]8"#6'3
2q78#-hNO1i-).78#-hNO1(C/
=8#%+/-B,#,;-A


sja22;78#_"#hNO1R].V7*"#
6#.:8k^lahNO14Tbg#"#,#=5Y5*V7
8#5,.-5Va78#5`,6V-,./*BA
-8#')5]E_,#'hNO1:*V
78#5=3"#8#AA78#q$].8TB*V7
8#"#;5U6]8#%T$=CYT_]
EA+'-3*V'.1CYT'.`\B8#$].
8Tr#B:7\@\.ge$%5&#‹
2:78#1-).58#+$].8T(hNO1-C
-26a;8#26$].8TC,.=78#)?
/5B-3+-B:$%
qhNO1"#8#5?#7\@;-CUAC;
U"#8#5ec‹g8T#-C$0"#8#
78#58#22\&-+&##.7\52
22$%#.46Y"#26U6'B-#77408c•
2i:C-'("#78#1-).5hNO1U#6
78#9278#8#%2(6(hNO1U(
-C
III. MỐI QUAN HỆ GIỮA ĐẠO ĐỨC KINH DOANH VÀ TRÁCH NHIỆM XÃ HỘI
1. Khái niệm trách nhiệm xã hội
1.1. Định nghĩa về Trách nhiệm xã hội (CSR)
$%"#8#R9S•y9#ES#•E44UE4^#$*.
3*3(7*)#.59S•#8_a7
B(&,#]-2_,#*B+-38#1&#/39S•

7\@“điều đúng đắn cần làm”g“điều khôn ngoan nên làm”.%2'(=>#
"#\6-78###-(9S•
m#7#4SE##=>#-(9S•f…v4#GHTrách nhiệm xã hội hàm ý nâng hành
vi của doanh nghiệp lên một mức phù hợp với các quy phạm, giá trị và kỳ vọng xã hội đang phổ biếnI
N#.=>#"#7*MEl9###-f…GHTrách nhiệm xã hội của
doanh nghiệp bao gồm sự mong đợi của xã hội về kinh tế, luật pháp, đạo đức và lòng từ thiện đối với các
tổ chức tại một thời điểm nhất địnhI
o##-‘EEi##74?:-(9S•GHMột doanh nghiệp có trách nhiệm xã
hội khi quyết định và hoạt động của nó nhằm tạo ra và cân bằng các lợi ích khác nhau của những cá
nhân và tổ chức liên quanI
…

9gE=>#"#12A7*]"#1]*3-(9S•5B
=>#7@-„';GHCSR là sự cam kết của doanh nghiệp đóng góp vào
việc phát triển kinh tế bền vững, thông qua những hoạt động nhằm nâng cao chất lượng đời sống của
người lao động và các thành viên gia đình họ, cho cộng đồng và toàn xã hội, theo cách có lợi cho cả
doanh nghiệp cũng như phát triển chung của xã hộiIKPL
1.2. Nội dung của Trách nhiệm xã hội
NsN"#8##.%bU*-kg(,#A7#-(7
58--"#9S•4+25\;H7TI"#M9#2:8
-B408c%'E259S•U#e7*5V5-F
R$E;^
Hình 2- o\;7T$%R9S•^"#M9#KvL
D7*5A,#,6-fa5(7,.*Ua8#
B)3*F`;7*B)"#8#]N`*58#*
U7*fU6"#$%h;-).5f78#\6B!_9
g(68T#V7*"#8#
D]"):_"#U6#7*C#8#-$%
132A*2#,./$%5--fU6)5A8#E
bc7*7\7b2\Ur-BYT-=

`U6$%Ba7*-V#U)`U657\A*
"#1sN
DC,./5=B$%')#B#-
-fU6)\&5)@2A4#A6#.b,./$0
$%-+\3N`C#5$%\eC76?D4#7\„W
7#)$%#%i5?#ABcA2#-)
DFC--"#$%+8#33-2
8c,.*=="#8#2.AC+*8]
T.-T"#8#$%
Q

2. Trách nhiệm xã hội là sự phát triển cao của đạo đức kinh doanh
T*2'(YA78#"#O1:1sN
:,#_)C1sN$'.`\
?l:&$.f6C4T-,#*8#4+&
-\1sN-
T*(&408c#71sN-78#e>#-3#
.5-(U6'].#77#51sN:4TA'#"#
78#778#()*C,./$0B]/7|w-(
!b"#8#`4a-#,.*=,#78#W;1sNB
4T#7*"#8#+-3$%5&#2(.7u-3
=>#-(1sN#_A"#7.57o‘E8###.
U+b*f…rHcó một và chỉ một trách nhiệm xã hội của doanh nghiệp – đó là sử dụng
nguồn tài nguyên của mình và tham gia vào các hoạt động nhằm tăng lợi nhuậnIKPL9]2.7u
=rc".*"#8#@t#%_"#b\T'51sN
2>#8#_6GnC;-AU64/-f2#\.WU6-,.(B
&#W+#iWU6-\&W(7-)B&#
WJ76]--%W-;B:e
1-).1sN)-22"#8#4TAU(-C"#$%5-
(2ie>#-34TeU(-C8#1>#-c"#8#a

].\!B:"#e*72578#@C.
/-YT38k-"#8#5-(7:?4#"#./.
g7`e5c-,#A"#F+BC,#o,.*="#
8#BBV-#:78#+-3+BC,#'
=#/%2B+B75-,#4TA7*U(-C"#
e$%h;*5@778#"#8#A*#58#
U*]UrC#B:"#;5+BC,#7-!U!c
AU(-C"#$%_W;?28#%NsN"#;
CHƯƠNG II: THỰC TRẠNG ĐẠO ĐỨC KINH DOANH CỦA DOANH NGHIỆP VIỆT NAM TRONG
TIẾN TRÌNH HỘI NHẬP
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
I. TÁC ĐỘNG CỦA TIẾN TRÌNH HỘI NHẬP ĐỐI VỚI VẤN ĐỀ XÂY DỰNG ĐẠO ĐỨC KINH
DOANH CỦA DOANH NGHIỆP VIỆT NAM
1. Đôi nét về tiến trình hội nhập của Việt Nam
1.1. Các khái niệm về hội nhập kinh tế quốc tế
3?#%. „4+7,#3-'()
Toàn cầu hóa78 A6#.b$%-(7**35
#Ua+7*-#b.fC#,+#5b#.]a2
-f57*5--,.\_!U-7*5__B
8 A@"#`2-T82#`#."tự do thương mại€2
9ia27*5&#@'.8g6.U6a,.\_7jE8g
6.`57|)5\5\5-f
Hội nhập kinh tế5E,#`6'-bU**35-(7*
/7*-3#Wg*AE!p`5)7*-/7*#:
A*C#(7*-3#
Liên kết kinh tế quốc tế;28d#,;$%2#2:',+*
+-3,;46$'C#"A7*,+*24T)bB7*,+
*"#2-rf&+B-(@B:C#U##56
U34T7U-((7AC#U-?Y.,#7*,+*A6U(

-U(4]X;7*7*,+*#3-;;A7*3a'
#`-3+,#7*,+*-#8[7*7*,+*e'
4#G
DKhu mậu dịch tự do hay buôn bán tự do (Free trade area)G,+*C##!
(3rc:T82#-U\U-x!4+2!2
DLiên minh thuế quan (Customs Union)G].,+*-38U%d*
,#-C*-()8=7C#3-.*,#2
A7-37-T)8=T8a,+*.&#*)UA*,#
"#3-+-3_g"#*35T:4]+)
8=-3C37\6-%aU):4)8=2
-3U
DThị trường chung (Common market):].,+*8cU`T
*,#-#b`2$#U3j8
.Aa6U6-#T8C#3--3#-F2(74T;
=&+'E>#
DLiên minh tiền tệG].,+*".*>-T(23
-6+B:4(-3#- T:4(\'


7+((&#T+'#8=(C#-5
+'-(e(8T-e()A3
DLiên minh kinh tế (Economic Union)G].,+*-3U3A#
`-x4T8.A2#58=-c4#-U6T8C#3-5e&
2UA*,#-337\6-[7*T+
'g#:47*:5(C#3-5Ua-).].;
A#'"#7*,+**##.KL
q\#2A")r,;_2##8d#.p*
3N_7\2,+#7\)8c-)A##)7*,+*4]
`h1#i7\69?#%. A,#C4T7:
8'+),+*"#h1#

1.2. Các cột mốc hội nhập quốc tế của Việt Nam
(7,+*.#.7,;).B$?*#5#
#`.C-=:,#52_]#-=*,+*"#'3*
39*#.5h1#-"#Zb,+*-2,#-3`vb
:"*3h1#%:T-3-#g.f[B,+R".
-†9‰S‰95".-Ne'’1Om5’1‘mM-’m’^5.-#g-:
T"#q\7*59e32408c*m5MS†M1o4++
,#&),+*"#h1#U#eG
DTháng 7/1995:h1###N,+#\1#“RMS†M1^-e&
###.-`;T=`T8M‘Mh1#U/_T
;6*,###M‘MF.ˆˆ
DTháng 3/1996:h1# v-74)*;B“D”#.Od
B“D”RMS†o^[C-4)MS†o5*#.h1#\
.-#g"##B“D”6Z>-TG+:=5B7*-
B7R.*5-f2#5#\-)6^l-+-#g(+-
]“MS†oFf*P5223'"#h1#b\N
=9'#MS†ovaN1-fP
DTháng 11/1998:h1#a-:"#OdB7*]“y
l;O`RMm†9^##Mm†95h1#%:T"##`;
B7*5`5_-,;T82#`"#Mm†9!U5f5
h1#%f#N='#Mm†9_hb\TwN='
#Mm†9Ur'.C223"#h1#+-37-T]“
l;O`57u=fT-]#-=*"#h1#&,+*


DTháng 7/2000GN=`hyo|B7:7*5-:-T-
.ˆˆN=`ho|B468T#-Y8"#b
`*3R•‰^837jA582=.2V>#,#
?h1#43#)b•‰q*'"#=U#e(76
,#3>-T`2#5,.(4aC:5`8=-c5A,#_

 (76,.=-(:U5\7#78#
DNgày 1/1/2007:h1#:a-v"#b`*
3R•‰^].8'+,#*;)7*,+*"#3###
-•‰e>#-3-T#7*X#`f#)5h1#%T
_."-?#7*#)•‰5U#e#7*-(a0#=&2#
-8=-c5-#7*#`-(]",.=•‰
DNgày 16/10/2007 :h1#a-7\&T"#Nel6M[
B,+h1#:#)[B,+-.ˆˆ……h3C22"#
;5h1#%_BBa#Cb[B,+G
-l#(’‘1mMˆ’1Om5-Ne7*D$%†9‰S‰95m29"=
Ne[B,+‹1.ˆˆ…57&_e[B
,+5h1#%:BU_-7\&T"#NlM[B,+
7‚QDST7.B@#"#,;),+*"#h1#5A
-=*:=-#"#h1#&,+*
2. Tác động của tiến trình hội nhập đối với vấn đề xây dựng đạo đức kinh doanh ở các doanh
nghiệp Việt Nam
1/3)7*,+*/3_2#_2#$3'.*"#
7\@'6,+#g"#8##.h;-).5UC
T*>-T7*5>-T7\&:=5$%#.-f2#"#'
3i2C#.b7A+B6)B4T#.b.„'7\#7
:C-##T*-;"#(7*D8#
O25-'($].8T78#8#h1#i=6a
7AF]+&),+*
2.1. Tuân theo các quy định pháp luật và tiêu chuẩn quốc tế mới
##.4]-4]`,+*5h1#62>#-c'“luật chơi”
"#b,+*-3-9?#2A'.-:8c-(b2,.
=!p-276f7A4`_'h1##)D•‰9
="#•‰7\F]#:U"#:4`-),`
,+*O257a-5'-33#A-#27*
.Abh1#4p6$].8T-f&:4-A*(5,6V



(7*"#; B-3)-\,+*2,.=-(a0#5#
T8-U;u5)-(,.(4aC:5./7\]U+$05UA*-
35Y'B5-4T-)5\&‹q\#7
:8#h1#4p+BT,.=3.(.6a
T*3C(7:#"#78#"#8#Ua(>-T"#
78#aA*2#h:8c57:#78#+-3+"#
-(#+U5&].7\6T#2#.7\]E
,./.C#58#U6]E5*7\+`-;-
)-].##'7*7
1-6]EC,.=)U/U58#g6,E-3
4T8)"#(+Y'B,+*9Y.7\#:U/
UT-fU6)5.Ua:,+*"#;5Y.#
.B8ca(,+#-$',./'Ba8#
mbU*'#.:Y,6V'B"#bY2#,+*
R•E##‰#Ž#•S#8#8Ž#D•S‰^.b:"5
Y,+*"#•S‰B$'\,#=#.Y,+#O27'
3)58#hi.2`a78#-38#
3Ui=&&8 35-Ug6,E-3
Y,+*T.78#+-375&#-$%
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V'B\&•S‰P5#.Y-(,6=$%-(&#SM
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2.2. Tăng cường đầu tư vào đạo đức kinh doanh
o3'-B/3('7h1#)::#
#./8#h1#4p!6q#)b7-T-,+*-3-#
g-5h1#i62->#-c/6*,#"#;E
;B-4–-8_U%Ut)7Yh:8cF7#)•‰53#
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1#e9 -3$32-8#3b_T*-
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1#:f&fT#o``U6AB(.:
$].8T`JUr78#
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=&#54Te"#8#c(-4TaC#
+7\A(6"#4TF#8+k#\]V$%-T
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,#.-38#-7j38#C771B57
7\-F#g4p7\U#&a-i7jC77N`C#5(7
8#B&)#7\u,#46Y5,#7V"#8#'.
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#`58TB4T:]8+-3&(.7\68#
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_2#\,#)7*54TT#"#&8 +-346Y-8#
46$'#2.7t!-)'-.A8_4#!=-f2#5#`
"#46Y7\6#46Y`_o`@B78#
2*B78#U(-C-h;p.5'B46Y
7\6Y8.'A,.*=4TT#46Y58=-c"#&8 o
?.:`'2#58=-c#.27hNO1-78#
3]+,.*=78#a`#*>5

;6"#&8 +-346Y58=-c5_#-*"#7

'6C(.('8#h1#_C#-#g"#
78#h`?*5&A).58#_6,#]
_-$].8T78#\."#;WUa78#:-'(
4+g"#8#`&
2.3. Đổi mới trong quản trị nguồn nhân lực và phương pháp kinh doanh
1"#,.)-Y,+*7*8#_6#.
b,6=78#5),+*g#C]+74T#.
be]T-`78#
oa0#7*4+B38#3,.*=_78#
h1#W--'(#$6.#-38#=#5#7\@ACB
7gACBe]T276f"#\.(._C#'
P

-#g$].8T78#8#la7,#]3YT
78#5;8#i'\-,#]3]-O#,#
]3]-5]-)]-38#N`C#5U'#i+-
C8#278#U54Na`-4TA
U(-C"#\.q-8#33e533B:"#$%
5U6]<]-i'.\-"#;2=`N-)]`-4p
-38#`o\&-T5\Ur4p].8TB
e]T,V8#
N),+*i(74T8)"#`7|)5 -3
4TU b#2"#\.(\h1#`0#a
$35#.b+,#7*C#-##q\A")4T'8k
-B"#`78#3.5U,#i##
-'(78#74TF#-(46Y5f/\Œ:8c5\
]"#7‹78#?.<8T#,#'5(7,.*A
6U6-78#"#U'7;8#+2+,#-C/-3

7
25),+*]+7\t38#h1#5a
].7:#$].8T78#la_2#$37\A7t5-
h1#i%5#-4pg)4]`-4]`,+*W8#h1#
`?*_6")-2*B$].8T78#"#
;la].i&8.'?8#h2Ae5#-A
U(-C\&h1#_2#
II. THỰC TIỄN XÂY DỰNG ĐẠO ĐỨC KINH DOANH CỦA DOANH NGHIỆP VIỆT NAM
HIỆN NAY
1. Những nhân tố ảnh hưởng đến vấn đề đạo đức kinh doanh ở Việt Nam
1.1. Lịch sử phát triển khái niệm đạo đức kinh doanh tại Việt Nam
1%F()*,;A"# 78#5?#2A7u
=r78#@#&724T$'"#2#-#bU\U
2#h;-).2A2r4T;-A"#U\U#.
`i:e+#778#h1#i7\r
,.).o+$B=40A778#ah1#;
?#6_E8'-*=40A`"#h1#.3
#.#2:\U+-(&#;:$"#(`
h1#
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