在商業領域中，倫理問題是不可避免的，涉及到企業與多方利益相關者之間的權益。本文探討了七種個人與商業倫理困境，包括道德與決策的兩難選擇、專業與環境的權衡、成本的壓力與取捨、公司陷入資金壓力危機與合作風險的權衡、與另一家公司合作的風險、創投的投入與否以及接任經理人的權衡。
為了應對這些困境，本文介紹了五個大哉問題，即真相問題、公正問題、責任問題、可持續性問題和公民責任問題，這些問題幫助企業在決策時克服困境並處理倫理挑戰。此外，將倫理困境分為不同類型和情境，如利益衝突、道德困境、隱私與透明度、質量與成本、合作與競爭等，有助於企業在權衡不同利益相關者和價值觀之間做出抉擇。
本文還提出了倫理決策模型作為應對倫理困境的框架，該模型包括七個步驟。從問題識別、信息收集、利益相關者分析、價值觀分析、選擇方案、決策實施到後續評估，該模型幫助企業綜合考慮倫理和實際因素，做出符合道德原則的決策。
綜上所述，本文提供了一個綜合的框架和模型，幫助個人與企業理解和應對商業倫理決策中的困境。通過認識不同類型的困境、應用倫理決策模型以及遵循正確的倫理原則，企業可以平衡利益相關者權益，實現可持續發展並履行公民責任，從而取得商業成功。

In the business field, ethical issues are unavoidable and involve the interests of businesses and multiple stakeholders. This article explores seven ethical dilemmas in business, including moral and decision-making dilemmas, balancing professionalism and the environment, navigating cost pressures, balancing financial crises and collaboration risks, risks of partnering with another company, venture capital investments, and the trade-off in hiring a new manager.
To address these dilemmas, this article introduces five grand challenges, namely the truth problem, the fairness problem, the responsibility problem, the sustainability problem, and the civic responsibility problem. These challenges assist businesses in overcoming dilemmas and dealing with ethical challenges in decision-making. Furthermore, categorizing ethical dilemmas into different types and contexts such as conflicts of interest, moral dilemmas, privacy and transparency, quality and cost, cooperation and competition, helps businesses make choices that balance the interests of different stakeholders and values.
This article also proposes an ethical decision-making model as a framework to address ethical dilemmas. The model consists of seven steps, from problem identification, information gathering, stakeholder analysis, values analysis, option selection, decision implementation, to post-evaluation. This model helps businesses consider ethics and practical factors comprehensively to make decisions that align with moral principles.
In conclusion, this article provides a comprehensive framework and model to help businesses understand and address dilemmas in ethical decision-making in business. By recognizing different types of dilemmas, applying the ethical decision-making model, and adhering to the right ethical principles, businesses can balance the interests of stakeholders, achieve sustainability, and fulfill their civic responsibilities, ultimately achieving commercial success.

摘要 ...........................................................................................................4 Abstract ..................................................................................................... 5
1. 政策與管理意涵................................................................................... 6
2. 個案本文................................................................................................7
3. 教學手冊............................................................................................. 25
3.1 前言 ...................................................................................................25
3.2 教學目標............................................................................................25
3.3 個案適用之課程................................................................................26
3.4 教學建議............................................................................................26
3.5 教學核心之理論基礎........................................................................27
3.6 教學方案與個案問題討論................................................................30
討論一、道德與決策兩難的選擇？......................................................31
討論二、堅持自身專業或是順應環境與人？......................................33
討論三、成本的壓力與取捨？ .............................................................34
討論四、公司陷入資金壓力危機與合作風險的權衡？......................37
討論五、與另一間公司合作？ .............................................................38
討論六、創投的投入與否？..................................................................40
討論七、接任經理人與否？..................................................................41
3.7 結論 ...................................................................................................43

1. Cottone, R. R. and Claus, R. E. (2000), Ethical Decision‐Making Models: A Review of the Literature. Journal of Counseling & Development, 78: 275-283.
2. Davis, M. (1999). Ethics and the university. London: Routledge.
3. Pliner, E. (2020). A Framework for leaders facing difficult decisions.
Harvard BusinessReview
4. 林晏瑜, 謝炎君, 林栢章, & 林玥秀. (2016). 以 Tenbrunsel and Smith-Crowe
倫決策模型探討餐旅系學生之倫理察覺與決策行為. 觀光休閒學報, 22(3), 251-276.