Code of Ethics for a Business企业的道德规范

第一章道德规范与职业行为准则【本章概要】本章主要讲解的是CFA考试的道德规范（六条）和职业行为准则（七条）以及全球投资业绩评价标准（GIPS）。

熟练掌握这一章的知识是通过CFA一级考试的必要条件。

道德部分在CFA一级的考试中占了15%的权重，且在CFA一级的考试中，有“一票否决’作用的传说，即使其他的部分全部达到优秀（>70%正确率），如果道德部分没有通过（<50%），也还是不能通过一级考试；而其他的知识性部分，即使小于50%，但是只要综合平均成绩达到了当年考试划定的分数线，就可以通过。

虽然这只是传说，但也希望考生可以对道德这一部分引起足够的重视。

道德规范，是纲领性的指导文件，比较抽象，并非一个实施细则，实际考试中以了解内容为目标。

考试的重点是对七条职业行为准则及其应用的理解和掌握上。

该准则的每一个条目下分别有几个子条，每个条目和子条目都要熟记，而且毫不夸张的说，几乎每一个小条都包含一个或几个考点。

在实际的考试中，通常会有一些人物和情节提供给考生，这些需要考生通过对道德规范以及职业行为准则的具体理解来判断某人是否遵守或是违反了职业道德或行为操守。

关于全球投资业绩评价标准，主要掌握GIPS标准的认证要求和GIPS标准的九个部分。

1.1 道德规范与职业行为准则的基本内容1.1 .1 职业行为调查程序的基本结构和执业行为准则的监督执行所有CFA会员（包括考生在内）都要严格遵守CFA协会制定的道德规范和职业行为准则。

CFA的治理委员会（Board of Governors）负责职业行为计划（Professional Conduct Program,PCP）, 纪律审查委员会(Disciplinary Review Committee,DRC)负责职业行为调查程序的具体实施。

CFA协会的有关规定（Bylaws）和执行调查程序制度（Rules of Procedures）组成了关于道德规范和职业行为准则强制执行的基本结构。

I E E E C o d e o fE t h i c s(I E E E伦理规范)-CAL-FENGHAI.-(YICAI)-Company One1IEEE Code of EthicsWe, the members of the IEEE, in recognition of the importance of our technologies in affecting the quality of life throughout the world, and in accepting a personal obligation to our profession, its members and the communities we serve, do hereby commit ourselves to the highest ethical and professional conduct and agree:1.to accept responsibility in making decisions consistent with the safety, health,and welfare of the public, and to disclose promptly factors that might endanger the public or the environment;2.to avoid real or perceived conflicts of interest whenever possible, and todisclose them to affected parties when they do exist;3.to be honest and realistic in stating claims or estimates based on availabledata;4.to reject bribery in all its forms;5.to improve the understanding of technology; its appropriate application, andpotential consequences;6.to maintain and improve our technical competence and to undertaketechnological tasks for others only if qualified by training or experience, or after full disclosure of pertinent limitations;7.to seek, accept, and offer honest criticism of technical work, to acknowledgeand correct errors, and to credit properly the contributions of others;8.to treat fairly all persons and to not engage in acts of discrimination based onrace, religion, gender, disability, age, national origin, sexual orientation, gender identity, or gender expression;9.to avoid injuring others, their property, reputation, or employment by falseor malicious action;10.to assist colleagues and co-workers in their professional development and tosupport them in following this code of ethics.Changes to the IEEE Code of Ethics will be made only after the following conditions are met:Proposed changes shall have been published in THE INSTITUTE at least three (3) months in advance of final consideration by the Board of Directors, with a request for comment, andAll IEEE Major Boards shall have the opportunity to discuss proposed changes prior to final action by the Board of Directors, andAn affirmative vote of two-thirds of the votes of the members of the Board of Directors present at the time of the vote, provided a quorum is present, shall be required for changes to be made.IEEE道德规范我们作为IEEE的成员，认识到我们的技术在影响世界各地的生活质量方面的重要性，以及接受对我们的专业、我们的成员和我们所服务的社区的个人义务，在此承诺最高的道德和职业操守，并同意：1.承担与公众的安全、健康和福利相关的决策责任，及时披露可能危害公众或环境的因素;2.尽可能避免实在的或觉察的利益冲突，并在确实存在的情况下向受影响方披露;3.诚实并实际地基于现有数据索赔或评估;4.拒绝一切形式的贿赂;5.提高对技术的理解，合适的应用和潜在的后果;6.保持和提高我们的技术能力，只有通过培训或经验的获得资格，或在充分披露相关限制后，才能为他人承担技术任务。

*** 商业道德规范*** Code of Business Conduct1. 目的Purpose*** 的政策是其在中国及全球从事各项业务时，需遵循最高商业道德标准，遵守***业务所在地区及国家的各项法律并符合当地优秀企业公民的标准。

It is ***’s policy to conduct its Chinese and worldwide operations in accordance with the highest business ethical considerations, to comply with the laws of the countries in which *** operates and to conform to locally accepted standards of good corporate citizenship.2. 范围Scope本商业道德规范适用于***的员工，同时适用于***非正式的临时或合同工。

“合同工”是指未签订劳动合同，但在***工作的个人。

所有正式员工、非正式的临时或合同员工一下合称“员工”。

This Code of Business Conduct is applicable to employees of ***, and is also applicable to non-employee temporary or contract workers of ***. The term “contract workers” shall mean individuals embedded in *** other than an employment contract. All such employees andnon-employee temporary and contract workers shall hereafter collectively be referred to as “employees”.3. 定义与缩略语Definitions and Abbreviation3.1. 定义Definitions无N/A3.2. 缩略语Acronyms“***”或“公司”是指***，***及其控股的，或与***合并报表的公司。

ICS道德准则AN ICS CODE OF ETHICSAll companies joining the Social Clause Initiative must sign the Code of Ethics which involves certain commitments :所有的公司加入社会条款倡议必须签署道德规范涉及某些承诺：The company must commission and pay for audits of its suppliers to be conducted by outside independent auditing firms mandated by the Social Clause Initiative.该公司必须支付佣金和其供应商的审计是由外部独立审计的社会条款规定的公司进行的倡议。

The external labour audits must be conducted in full accordance with the Social Clause Initiative questionnaire (all 8 chapters must be taken into account).审计的外部劳动力必须进行与社会条款完全按照计划表（所有8个章节，必须考虑到）。

The company must agree to use the ICS tools provided.该公司必须同意使用ICS 的工具提供。

The company must promise to adhere to deadlines in terms of objectives and audit results, and to update the database regularly.该公司必须承诺遵守的目标和审计结果来看，期限，并定期更新数据库。

The company must agree not to carry out any marketing competition in this area.该公司必须同意不进行任何这方面的市场竞争。

商业行为道德规范准则 -“Code of Conduct”所有员工（以及管理层成员）均受本“Code of Conduct”规定的约束。

行为准则中阐述的价值观˴原则和行为方式，指导决定着Dr. Zwissler-企业集团以及其子属企业的商业行为。

企业管理的目标是遵守道德准则和创造一种促进诚信˴尊重和公平行为的工作环境。

严格遵守法律和原则的商业政策符合企业的长远利益。

这份行为准则“Code of Conduct” 由Dr. Zwissler Holding AG董事会决定并经监事会批准,适用于所有Dr. Zwissler-企业集团的旗下企业(后面简称为“企业”)。

遵守国内外的法律法规在所有业务决策和行动中，本企业努力遵守有效的法律及其他国内和国际相关法规。

诚信和诚意促进公平竞争，这也适用于对我们的客户和供应商的关系中。

对员工和同事间的行为规则每个员工都有权得到公平的待遇˴礼貌和尊重。

在企业的任何地点都不容忍歧视和骚扰。

特别是不容忍基于伦理文化˴残疾˴性别˴宗教信仰˴年龄或性取向基础上的歧视。

禁止童工˴强迫劳动和贩卖人口，这些行为无例外地将被拒绝和主动避免。

管理层的职责企业自我认知有义务在经济，社会和环境意识方面采取措施。

为此我们履行遵守所有企业所在基地的有效的环境保护条例。

在有效法规未达到能确保经济持续发展的保护水准的生产基地,企业将在经济合理的情况下,采取必要的措施达到适当的保护水准。

进一步来说企业会负责任地对待处理自然资源。

因此，本企业寻求以合乎情理的方式开展业务，遵守有效的反托拉斯˴竞争和竞争限制的法律，以保护其经营的所有市场的公平竞争。

消费者利益企业在其商业行为中考虑到消费者的利益。

企业确保其产品在使用时对健康安全无害.遵守法定限值并且尽可能的低于限值。

消费者的利益在新闻和销售活动中也将得到充分的考虑。

利益冲突我们期望员工对企业的忠诚。

所有员工必须避免个人或财务利益与企业利益相冲突的情况。

新视野大学英语（第三版）第二册课后翻译答案及原文Unit 1原文：English is known as a world language, regularly used by many nations whose English is not their first language. Like other languages, English has changed greatly. The history of the English language can be divided into three main periods: Old English, Middle English and Modern English. The English language started with the invasion of Britain by three Germanic tribes during the 5th century AD, and they contributed greatly to the formation of the English language. During the medieval and early modern periods, the influence of English spread throughout the British Isles, and from the early 17th century its influence began to be felt throughout the world. The processes of European exploration and colonization for several centuries led to significant change in English. Today, American English is particularly influential, due to the popularity of American cinema, television, music, trade and technology, including the Internet.翻译：人们普遍认为英语是一种世界语言，经常被许多不以英语为第一语言的国家使用。

ALTRA HOLDINGS, INC.CODE OF BUSINESS CONDUCT AND ETHICS1.Your ObligationsThis Code of Business Conduct and Ethics (this “Code”) is designed to promote honest, ethical and lawful conduct by all employees, officers and directors of Altra Holdings, Inc. and all subsidiaries and entities controlled by it (collectively, the “Company”).† This Code is intended to help you understand the Company’s standards of ethical business practices and to stimulate awareness of ethical and legal issues that you may encounter in carrying out your responsibilities to the Company. In addition, independent contractors, consultants, agents and sales representatives who represent the Company are expected to apply the same high standards while working on Company business.The actions of every employee, officer and director affect the reputation and integrity of the Company. Therefore, it is essential that you take the time to reviewthis Code and develop a working knowledge of its provisions. You are required to complete a certificate attesting to compliance with the Code upon becoming an employee, officer or director and, thereafter, on an annual basis.At all times, you are expected to:Avoid conflicts between personal and professional interests where possible;Disclose any conflict to a supervisor or the Company’s General Counsel and otherwise pursue the ethical handling of conflicts (whether actual or apparent)when conflicts or the appearance of conflicts are unavoidable;Provide accurate and complete information in the course of fulfilling your obligations and communicate information in a timely manner;Provide full, fair, accurate, timely, and understandable disclosure in the periodic reports required to be filed by the Company with regulators and in otherpublic communications made by the Company;Comply with all applicable laws, regulations and Company policies;Seek guidance where necessary from a responsible supervisor;Promptly report any violations of this Code to the General Counsel; and†This Code also constitutes the code of ethics applicable to senior financial officers and the principal executive officer, disclosure of which is required by Section 406 of the Sarbanes-Oxley Act of 2002.Be accountable personally for adherence to this Code.WHO DO I CONTACTFOR GUIDANCE OR TO REPORT CONCERNS?If you believe a situation may involve or lead to a violation of this Code, you have an affirmative duty to seek guidance and report such concerns.∙Seek guidance from a responsible supervisor (for example, your immediate supervisor, a department head or location manager) or other appropriate internal authority (for example, your local Human Resources representative or compliance officer).∙Disclose concerns or violations of this Code to the General Counsel.∙Report audit and accounting concerns to the Hotline or the Audit Committee.COMPLIANCE AND ETHICS HOTLINE (“HOTLINE”):1-800-826-6762A full listing of international Hotline telephone numbers is available from yourlocal Human Resources representativeGeneral CounselAltra Holdings, Inc.300 Granite Street, Suite 201Braintree, Massachusetts 02184Attention: General Counsel781-917-0600Audit Committee:Altra Holdings, Inc.300 Granite Street, Suite 201Braintree, Massachusetts 02184Attention: Audit Committee ChairmanIt is the Company’s policy to encourage the communication of bona fide concerns relating to the lawful and ethical conduct of business, and audit and accounting procedures or related matters. It is also the policy of the Company to protect those who communicate bona fide concerns from any retaliation for such reporting.Confidential and anonymous mechanisms for reporting concerns are available and are described in this Code, including the Hotline. However, anonymous reporting does not serve to satisfy a duty to disclose your own potential involvement in a conflict of interest or in unethical or illegal conduct.This Code is part of a broader set of Company policies and compliance procedures described in greater detail in the Company’s employee policies and procedures and distributed memoranda. This Code is not intended to supersede or materially alter specific Company policies and procedures already in place and applicable to particular employees as set forth in the Company’s employee policies and procedures and distributed memoranda, and communicated to Company employees.No Company policy can provide definitive answers to all questions. It is difficult to anticipate every decision or action that you may face or consider. Whenever there is doubt about the right ethical or legal choice to make, or questions regarding any of the standards discussed or policies referenced in this Code, you should fully disclose the circumstances, seek guidance about the right thing to do, and keep asking until guidance is obtained. The earlier a potential problem is detected and corrected, the better off theCompany will be in protecting against harm to the Company’s business and reputation.Those who violate the standards in this Code will be subject to disciplinary action. Failure to follow this Code, as well as to comply with federal, state, local and any applicable foreign laws, and the Company’s corporate policies and procedures may result in termination of employment or termination of board service.2. Compliance with Laws, Rules & RegulationsThe Company requires you to comply with all applicable laws, rules and regulations in countries where the Company does business. Violation of domestic or foreign laws and regulations may subject you, as well as the Company, to civil and/or criminal penalties. To assure compliance with applicable laws and regulations, the Company has established various policies andprocedures, including the Company’s Policy on Insider Trad ing and Communications with the Public. You have an obligation to comply with these policies and procedures and to promptly alert a responsible supervisor, the General Counsel, or other appropriate internal authority of any deviation from them.Legal compliance is not always intuitive. To comply with the law, you must learn enough about the national, state and local laws that affect your work at the Company to spot potential issues and to obtain proper guidance on the right way to proceed. When there is any doubt as to the lawfulness of any proposed activity, you should seek advice from the Company’s General Counsel.Certain legal obligations and policies that are particularly important to our business and reputation are summarized below. Further information on any of these matters may be obtained from the Company’s General Counsel.3.Conflicts of InterestThe Company expects you to exercise good judgment and the highest ethical standards in your activities on behalf of the Company as well as in your private activities outside the Company. Particular care should be taken to ensure that no detriment to the interests of the Company (or appearance of such detriment) may result from a conflict between those interests and any personal or business interests which you may have. In particular, you have an obligation to avoid any activity, agreement, business investment or interest or other situation that might in fact or in appearance cause you to place your own interests, or those of another, above your obligation to the Company. Care should be taken about the appearance of a conflict since such appearance might impair confidence in, or the reputation of, the Company even if there is no actual conflict and no wrongdoing.While it is not possible to describe or anticipate all the circumstances that might involve a conflict of interest, a conflict of interest may arise whenever you take action or have interests that may make it difficult to perform your work objectively or effectively or when you (or an “immediate family member,” as defined below) receive improper personal benefits as a result of your position or relationship with respect to the Company. Conflicts may, depending on the circumstances, arise where you (or your immediate family member or an entity with which you are closely affiliated):Solicit or accept from customers, suppliers or others dealing with the Company any kind of gift or other personal, unearned benefits as a result of your position orrelationship with respect to the Company including payment or reimbursement oftravel and meal expenses (other than non-monetary items of nominal intrinsicvalue);Have a financial interest in the Company’s competitors, customers, suppliers or others dealing with the Company (excluding interests that are 2% or less of theoutstanding securities of a publicly-traded corporation or equivalent percentage ofownership interests in an unincorporated business);Have a consulting, managerial or employment relationship with a competitor, customer, supplier or others dealing with the Company;Acquire real property, leaseholds, patents or other property or rights in which the Company has, or you know or have reason to believe at the time of acquisitionthat the Company is likely to have, an interest related to the business of theCompany; orHave a material interest in a transaction involving indebtedness or a guarantee of indebtedness (excluding amounts due for purchases of goods and services subjectto usual trade terms, for ordinary business travel and expense payments and forother transactions in the ordinary course of business).An “immediate family member” includes your spouse, parents, stepparents, children, stepchildren, siblings, mothers- and fathers-in-law, sons- and daughters-in-law, brothers- and sisters-in-law, and any person (other than a tenant or employee) sharing your household.In all instances where the appearance of a conflict exists, you must disclose the nature of the conflict to a responsible supervisor, the General Counsel, or other appropriate internal authority. Where there is a real or perceived conflict of interest involving a director of the Company, the matter should be referred to the Chairman of the Board. Company policy prohibits conflicts of interest, except as approved by:The Audit Committee, with respect to conflicts of interest related to directors, director nominees and executive officers; orSenior management, with respect to conflicts of interest related to all other persons.Conflict of interest transactions may also be subject to t he Company’s Related Party Transaction Policy. The Related Party Transaction Policy applies to, among others, the Company’s executive officers (as defined in such policy), directors and director nominees, and any immediate family members of the foregoing persons. Transactions that are subject to such a policy are required to be reported, reviewed and where appropriate approved or ratified in accordance with that policy.3.1Gifts and GratuitiesYou and your immediate family members are prohibited from requesting, accepting or offering any form of under-the-table payment, kickback, bribe, rebate, barter or other improper payment or gratuity in connection with any corporate expenditure or sale of goods or services. If approached with such an offer, you should contact a responsible supervisor, the General Counsel, or other appropriate internal authority immediately.3.2Loans and GuaranteesYou and your immediate family members must not accept loans or guarantees of obligations (except from banks or other entities th at provide such services in the normal course and at arms’ length) from any individual, organization or entity doing or seeking to do business with theCompany. You should report any offer of such a loan to a responsible supervisor, the General Counsel, or other appropriate internal authority.3.3Outside EmploymentThe Company’s employees and officers are expected to devote their full time and attention to the Company’s business during regular working hours and for whatever additional time may be required. Outside business activities can easily create conflicts of interest or diminish productivity and effectiveness. For these reasons, employees and officers should avoid outside business activities that divert their time and talents from the Company’s busines s. Though the Company encourages professional activities and community involvement, special care must be taken not to compromise duties owed to the Company. Employees and officers are expected to disclose the nature of any non-Company activity for which compensation is received.3.4Memberships on Boards and CommitteesYou must obtain approval from the Company’s General Counsel or the Board before agreeing to serve on the board of directors or similar body of a for-profit enterprise or government agency. Serving on boards of not-for-profit or community organizations does not require prior approval. However, if service with a not-for-profit or community organization creates a situation that poses a conflict of interest with the Company (for example, the organization solicits charitable contributions from the Company or purchases significant services from the Company), you should contact the Company’s General Counsel for approval to continue such service.3.5Political and Other Outside ActivitiesIn addition, prior to seeking any election or appointment to public office, you must notify your supervisor, the General Counsel, or the Board to clarify the Company’s position in the event the candidacy is successful or the appointment is made. Written approval must be obtained. (See section on Political Contributions and Activities).Subject to the limitations imposed by this Code, each employee and officer is free to engage in outside activities that do not interfere with the performance of his or her responsibilities or otherwise conflict with the Company’s interests. Where activities may be of a controversial or sensitive nature, employees and officers are expected to seek the guidance of a responsible supervisor, the General Counsel, or other appropriate internal authority before engaging in such activities. You must not use your Company position or title or any Company equipment, supplies or facilities in connection with outside activities, nor may you do anything that might infer sponsorship or support by the Company of such activity, unless such use has been approved in writing by a responsible supervisor, the General Counsel, or other appropriate internal authority.Employees and officers should not solicit contributions or other support from fellow employees, or distribute non-work-related material to fellow employees, during working hours or in areas where work is being performed.4.Protection and Proper Use of Company AssetsYou have a personal responsibility to protect the assets of the Company from misuse or misappropriation. The assets of the Company include tangible assets, such as products, equipment and facilities, as well as intangible assets, such as corporate opportunities, intellectual property, trade secrets and business information (including any non-public information learned as an employee, officer or director of the Company).4.1Theft/Misuse of Company AssetsThe Company’s assets may only be used for business purposes and such other purposes as are approved by the Company. You must not take, make use of, or knowingly misappropriate the assets of the Company, for personal use, for use by another, or for an improper or illegal purpose. You are not permitted to remove, dispose of, or destroy anything of value belonging to the Company without the Company’s express prior written consent, including both physical items and electronic information.4.2Corporate OpportunitiesYou must not, for personal or any other person’s or entity’s gain, deprive the Comp any of any business opportunity which could be construed as related to any existing or reasonably anticipated future activity of the Company. If you learn of any such opportunity through your association with the Company, you may not disclose it to a third party or invest in the opportunity without first offering it to the Company. Nor should you use Company property, information or position for personal gain.You must not participate in an initial public offering or otherwise accept special investment opportunities from a supplier, vendor (including banks or financial advisers), or customer with whom the Company is doing business or that is seeking to sell products or services to the Company without first disclosing the opportunity to the Company’s General Counsel.4.3Confidential Information/PrivacyIf you are entrusted with information of a confidential or proprietary nature (about the Company, its suppliers, customers or other constituents), you must not disclose that information outside the Company, either during or after service with the Company, except with written authorization of the Company or as may be otherwise required by law. You may not use confidential information for your own personal benefit or the benefit of persons or entities outside the Company. Confidential information includes all non-public information learned as an employee, officer or director of the Company. It includes, but is not limited to:Non-public information that might be (i) of use to competitors, suppliers, vendors, joint venture partners or others, (ii) of interest to the press, or (iii) harmful to theCompany or its customers, if disclosed;Non-public information about the Company’s financial condition, prospects or plans, its marketing and sales programs and research and developmentinformation, as well as information relating to mergers and acquisitions, stocksplits and divestitures;Non-public information concerning possible transactions with other companies or information about the Company’s customers, suppliers or joint venture partners,which the Company is under an obligation to maintain as confidential;Non-public information about discussions and deliberations, relating to business issues and decisions, between and among employees, officers and directors; andNon-public information about fellow employees or any other individuals about whom the Company may hold information from time to time.In addition, most countries have data privacy laws regulating the collection and use of personal data, which is any information that directly or indirectly identifies a natural person, although the types of data covered, the nature of the protection and local enforcement mechanisms vary. Examples of personal data include personal, employment, medical, financial and education and training information. All employees are responsible for ensuring compliance with the data privacy requirements under the laws, rules and regulations of the applicable countries.For further information, please see the Company’s Policy on Insider Trading and Communications with the Public.4.4Network Use, Integrity & SecurityThe Company reserves the right to monitor or review any and all data and information contained on any employee’s or officer’s computer or other electronic device issued by the Company. In addition, the Company reserves the right to monitor or r eview an employee’s or officer’s use of the Internet, Company Intranet and Company e-mail or any other electronic communications without prior notice.Access to Company systems will be revoked and disciplinary action may be taken in the event that such systems are used to commit illegal acts, or to violate the nondiscrimination, harassment, pornography, solicitation or proprietary information terms of this Code, or any other terms of this Code.In order to maintain systems integrity and protect the Company network, no employee or officer should divulge any passwords used to access any Company computer or database. Any suspected breach of the Company’s network security systems should be reported to a responsible supervisor or appropriate internal authority immediately.All employees and officers should refrain from using or distributing software that may damage or disrupt the Company’s work environment by transmitting a virus or conflicting with Company systems.No employee or officer should engage in the unauthorized use, copying, distribution or alteration of computer software whether obtained from outside sources or developed internally. All software, including “shareware,” contains terms o f use that must be adhered to.For additional information with respect to use of the Company information technology equipment and systems, see the Company’s Computer Usage Policy.5.Trade Practices5.1Fair DealingYou should deal fairly with the Company’s suppliers, customers, competitors and employees. You must not take unfair advantage through manipulation, concealment, abuse of privileged information, misrepresentation of material facts, or any other unfair-dealing practice. We respect the confidentiality and privacy of our suppliers and customers. Information about the C ompany’s suppliers, customers, competitors and employees must be used in an ethical manner and in compliance with the law. Under no circumstance should information be obtained through theft, illegal entry, blackmail, or electronic eavesdropping, or through misrepresenting affiliation with the Company or identity. Any confidential or proprietary information should not be used if it is suspected that such information has been obtained improperly.Similarly, you must respect and protect any confidential or proprietary information shared with the Company unless disclosure is necessary to comply with statutory requirements, subpoenas, court orders or other lawful process or properly authorized government investigations. This information should not be released without proper authorization and should be used for legitimate business purposes only. Employees and officers should not divulge any confidential or proprietary information about their former employers, nor shall any employee, officer or director ever ask them to.Customers and potential customers are entitled to receive accurate information regarding prices, capabilities, terms and scheduling. The Company strives to produce advertisements that are fair, accurate and lawful. False or misleading statements to sell or market Company products or services are to be strictly avoided. Immediate efforts should be made to correct any misunderstanding that may exist with a customer or potential customer.5.2Antitrust ComplianceVigorous competition – free from collusion and unreasonable restraints – is the best mechanism for ensuring the production of high quality, well-priced and innovative products and services. Moreover, failure to comply with applicable antitrust and other trade regulation laws in every jurisdiction in which the Company does business could result in serious consequences both for the Company and the offending individuals – including significant civil and criminal penalties, and damage to the Company’s reputation. Therefore, it is the Company’s po licy to compete solely on the basis of its superior and innovative products and services, through your collective efforts and contributions, and to avoid improper actions that unreasonably restrain trade. You are expected to support Company efforts to compete vigorously in the marketplace in compliance with both the letter and the spirit of all applicable federal, state and foreign antitrust laws.Antitrust and trade regulation issues are very complex. Determining what actions unreasonably restrain trade or are otherwise improper will depend on the structure of the market and a numberof other factors. Whenever any doubt exists as to the legality of any communication, action, arrangement or transaction, please contact the General Counsel immediately.To avoid even the perception of unlawful conduct, employees should avoid:∙Discussing with a competitor: prices, costs, production, products and services, bidding practices, other non-public business matters, territories, distributionchannels or customers; and∙Restricting the right of a customer to sell or lease a product or service at or above any price.In addition, the following practices should not be engaged in without advanced written approval by the General Counsel:∙Conditioning the sale or lease of a product or service on the sale or lease of another product or service (“tying”);∙Discriminating in the prices or allowances offered to competing customers (including lessees).If your position involves setting prices or other terms or conditions of sale, marketing, purchasing, participating in trade associations or standards-setting groups, or working on acquisitions, divestures, joint ventures or licensing, you have a heightened obligation to be familiar with antitrust and trade practices compliance.5.3Bribery and Other Corrupt PracticesThe Company strictly prohibits giving or promising, directly or indirectly, anything of value to any employee or official of a government (including state-owned companies) or a political party, candidate for office, or to any person performing public duties or state functions in order to obtain or retain business or to secure an improper advantage with respect to any aspect of the Company’s business.As a U.S. entity, the Company is subject to the Foreign Corrupt Practices Act, which makes it illegal for the Company, its subsidiaries and persons working for or on behalf of the Company to offer, pay, give, promise or authorize the payment of any money or of anything of value, directly or indirectly, to any foreign government official or employee, foreign political party or candidate for foreign political office for the purpose of obtaining or retaining business or to secure an improper advantage, and comparable laws in other countries. Under the Foreign Corrupt Practices Act, improper payments are defined expansively to include payments, both direct and indirect (for example through agents or contactors); gifts; entertainment; and certain travel expenses. Although written local law may permit gift-giving or the payment of entertainment expenses, the Company’s General Counsel must approve in advance any such payments. While the anti-bribery laws permit in narrow circumstances small “facilitation” payments to expedite the routine performance of legitimate duties, this area is not always clear, and the situation must be discussed with the Company’s General Counsel prior to any action being taken. TheCompany prohibits such payments unless the prior approval of the Company’s General Counsel has been obtained.Any question as to whether a gift or payment would be considered improperunder the Company’s guidelines or national or foreign laws must be discussedwith the Company’s General Counsel.Under no circumstance is it acceptable for you to offer, give, solicit or receive anyform of bribe, kickback, payoff, or inducement.You may not use agents, consultants, independent contractors or other representatives to do indirectly what you could not do directly under this Code or applicable law, rules and regulations.In retaining agents, consultants, independent contractors or other representatives, adequate background checks and verification of business credentials is required. Some “red flags” to look out for include:Third parties with family or other relationships that could influence the decision;Independent contractors or consultants with a reputation for bribes;A history of corruption in the country where the third party is being hired;Unusually high commission requests;A sales representative or agent who approaches you near the award of a contractand indicates a “special arrangement” with an official; orA customer who suggests that a Company bid be made through a specific agent orrepresentative.Any question as to this Code must be referred to the Company’s General Counsel prior to taking any action that might conflict with this Code.5.4International Business DealingsSpecific laws and regulations apply to participation in international business. Employees and officers involved in business transactions must be fully familiar with, and strictly adhere to, all applicable foreign and domestic laws and regulations. These employees and officers must, at a minimum, be familiar with and comply with all applicable laws controlling exports or regulating with whom the company and its employees may do business. These laws include export control and licensing laws, economic sanctions, anti-boycott laws, and various laws regulating the transnational movement of technology, goods and services. Questions regarding whether particular international transactions are permissible and compliance with applicable laws and this policy must be directed to the Company’s General Counsel.。

企业社会责任(CSR)词汇表中德政府技术合作项目“浙江省企业环保咨询”编辑杭州2007年1月出版EECZ 企业社会责任 (CSR)词汇表浙江省企业环保咨询 (EECZ) 企业社会责任 (CSR) 词汇表旨在规范中国CSR专业人士普遍使用的关键词汇和词组。

在编纂本词汇表的准备过程中，EECZ咨询了中国企业社会责任机构指南及众多的国内外专家，以期最大程度上减少翻译下列专业词汇过程中可能产生的误解与翻译残缺。

词汇表目前并不能涵盖所有词汇，EECZ欢迎来自各方的建议，从而更好地改进和完善词汇表。

基于此，我们将之视为“赋予生命力的”的词汇表，并期待在您的帮助下，把它“培养”成为一个综合性的CSR工具。

如有任何意见或建议，请联系我们csr@。

Chinese English PinyinAAA1000保证标准AA1000 Assurance Standard AA1000 bao3 zheng4 biao1 zhun3爱滋病HIV (Human Immunodeficeincy Virus)ai4 zi bing4安全部Ministry of State Security an1 quan2 bu4安全操作负荷极限；安全操作最高负重zuo4 zui4 gao1 fu4 he4安全操作准则Safe Working Practice an1 quan2 cao1 zuo4 zhun3 ze2安全第一Safety First an1 quan2 di4 yi1按行业分类Breakdown by Industry an4 hang2 ye4 fen1 lei4B保存合理的证据Maintain Reasonable Evidence bao3 cun2 he2 li3 de zheng4 ju4保险Insurance bao3 xian3报酬Remuneration bao4 chou2报酬支付方式Method of Remuneration bao4 chou2 zhi1 fu4 fang1 shi4报告参数Report Parameters bao4 gao4 can1 shu4报告原则Reporting Principle bao4 gao4 yuan2 ze2暴露于化学物质之中Exposure to Chemicals bao4 lu4 yu2 hua4 xue2 wu4 zhi4 zhi1 zhong1北京大学法学院企业社会责任调查中心Corporate Social ResponsibilityResearch Centre Peking University LawSchoolbei3 jing1 da4 xue3 fa3 xue2 yuan4 qi3 ye4 she4 hui4 ze2ren4 diao4 cha2 zhong1 xin1被动的慈善事业Passive Philanthropy bei4 dong4 de ci2 shan4 shi4 ye4被禁止的联盟Unions Banned bei4 jin4 zhi3 de lian2 meng2本土居民Indigenous Peoples ben2 tu3 ju1 min2本地工人Local Worker ben3 di4 gong1 ren2本地社区Local Community ben3 di4 she4 qu1本票Promissory Note ben3 piao4避税Evade Tax bi4 shui4边际效益Fringe Benefit bian1 ji4 xiao4 yi4标杆分析biao1 gan3 fen1 xi1标签Labelling biao1 qian1标准Standards biao1 zhun3标准Criteria biao1 zhun3标准发展过程Standards Development Process biao1 zhun3 fa1 zhan3 guo4 cheng2标准雇佣合约Standard Employment Contract biao1 zhun3 gu4 yong1 he2 yue1标准化明晰度Normative Clarity biao1 zhun3 hua4 ming2 xi1 du4标准揭示Standard Disclosures biao1 zhun3 jie1 shi4标准；规范Norms biao1 zhun3; gui1 fan4不公平竞争Unfair Competition bu1 gong1 ping2 jing4 zheng1补充标准Complementary Standards bu3 chong1 biao1 zhun3补救措施Remedial Action bu3 jiu4 cuo4 shi1补助Compensation bu3 zhu4不公平解雇Unfair Dismissal bu4 gong1 ping2 jie3 gu4不结盟国家Non-Aligned Countries bu4 jie2 meng2 guo2 jia1不良贷款Non-Performing Loan bu4 liang2 dai4 kuan3部门附录Sector Supplements bu4 men2 fu4 lu4不遵守Beyond Compliance bu4 zun1 shou3C财政表现Financial Peformance cai2 zheng4 biao3 xian4采购Purchasing cai3 gou4采购合同Purchasing Contract cai3 gou4 he2 tong2参与Engagement can1 yu4参与不足Underparticipation can1 yu4 bu4 zu2参照群体Referee Group can1 zhao4 qun2 ti3残疾Disability can2 ji2产假；分娩假期Maternity Leave chan3 jia4; fen1 mian3 jia4 qi1产品责任Product Responsibility chan3 pin3 ze2 ren4超额奖金Incentive Bonus chao1 e2 jiang3 jin1超时工资率Overtime Rate chao1 shi2 gong1 zi1 lv4超载Overloading chao1 zai3惩罚性的损害赔偿Punitive Damages chen3 fa2 xing4 de sun3 hai4 pei2 chang2成本Cost cheng2 ben3成本收益分析Cost Benefit Analysis cheng2 ben3 shou1 yi4 fen1 xi1成就动机Achievement Motivation cheng2 jiu4 dong4 ji1惩罚Penalty cheng3 fa2惩戒程序Disciplinary Procedures cheng3 jie4 cheng2 xu4惩戒措施Disciplinary Measures cheng3 jie4 cuo4 shi1惩戒过程中工人的权力Workers' Rights in Disciplinary Process cheng3 jie4 guo4 cheng2 zhong1 gong1 ren2 de quan2 li4持续性职业培训Continuing Vocational Training chi2 xu4 xing4 zhi2 ye4 pei2 xun4赤道原则Equator Principles chi4 dao4 yuan2 ze2充分的支持Adequate Support chong1 fen4 de zhi1 chi2酬金期Payment Period chou2 jin1 qi1臭氧层损耗Ozone Depletion chou4 yang3 ceng2 sun3 hao4出口加工区Export Processing Zones chu1 kou3 jia1 gong1 qu1处理被关注事务Addressing Concerns chu2 li3 bei4 guan1 zhu4 shi4 wu4储蓄计划Savings Plan chu3 xu4 ji4 hua4慈善Charity ci2 shan4慈善事业Philanthropy ci2 shan4 shi4 ye4次级供应商Sub-Supplier ci4 ji2 gong4 ying4 shang1次品Reject ci4 pin3从摇篮到坟墓的管理Cradle-to-Grave Control cong2 yao2 lan3 dao4 fen3 mu4 de guan3 li2促进职业健康和安全的政策及活动Occupational Health and Safety(OH&S)cu4 jin4 zhi2 ye4 jian4 kang1 he2 an1 yuan2 de zheng4 ce4ji2 huo2 dong4存档Documentation cun2 dang3D担保Assurance dan1 bao3担保方Assurance Provider dan1 bao3 fang1单亲家庭Single Parent Household dan1 qin1 jia1 ting2导师制度Mentoring dao3 shi1 zhi4 du4道德地进行贸易Ethical Trade dao4 de2 de jin4 xing2 mao4 yi4道德规范Ethics dao4 de2 gui1 fan4道德准则Code of Ethics dao4 de2 zhun3 ze2道琼斯可持续发展指数Dow Jones Sustainability Indices (DJSI)dao4 qiong2 si1 ke3 chi2 xu4 fa1 zhan3 zhi3 shu4道义论Deontology dao4 yi4 lun4低收入国家Low Income Countries di1 shou1 ru4 guo2 jia1抵债性劳动, 契约劳工Bonded Labour di3 zhai4 xing4 lao2 dong4,qi4 yue1 lao2 gong1地球峰会Earth Summit di4 qiu2 feng1 hui4第三世界The Third World di4 san1 shi4 jie4地下工作Underground Work di4 xia4 gong1 zuo4顶点Tipping Point ding2 dian3订金Deposits ding4 jin1定量分析Quantitative Study ding4 liang4 fen1 xi1定期合约；固定时期的合约Fixed-Term Contract ding4 qi1 he2 yue1; gu4 ding4 shi2 qi1 de he2 yue1定期训练Periodic Training ding4 qi1 xun4 lian4定性分析Qualitative Study ding4 xing4 fen1 xi1独立监测Independent Monitoring du2 li4 jian1 ce4毒气的许可程度Toxic Limit du2 qi4 de xu3 ke3 cheng2 du4短付工资Underpayment of Wages duan3 fu4 gong1 zi1短期计划工资Short-Term Planning Wage duan3 qi1 ji4 hua4 gong1 zi1短期取向Short-Term Orientation duan3 qi1 qu3 xiang4短缺Scarcity duan3 que1dui4 can2 ji2 gong1 ren2 de qi2 shi4对残疾工人的歧视Discrimination Against Workers withDisabilities对国民提高的期望Increased Expectations of Citizens dui4 guo2 min2 ti2 gao1 de qi1 wang4对剧烈浮动的调整Adjusting for Significant Fluctuation dui4 ju4 lie4 fu2 dong4 de tiao2 zheng3对贸易联盟成员的歧视Discrimination Against Trade UnionMembers对人力资本的投资Investing in Human Capital dui4 ren2 li4 zi1 ben3 de tou2 zi1对外交流Outside Communication dui4 wai4 jiao1 liu2对外来务工者的歧视Discrimination Against Migrant Workers dui4 wai4 lai2 wu4 gong1 zhe3 de qi2 shi4对外联络部International Liaison Department dui4 wai4 lian2 luo4 bu4对外贸易External Trade dui4 wai4 mao4 yi4dui4 wai4 mao4 yi4 jing1 ji4 he2 zuo4 bu4对外贸易经济合作部Ministry of Foreign Trade andEconomic Co-operationdui4 yun4 fu4 de qi2 shi4对孕妇的歧视Discrimination Against PregnantWomen多边援助Multilateral Aid duo1 bian1 yuan2 zhu4多方参与的管理模式Multi-Stakeholder Governance Model duo1 fang1 can1 yu4 de guan3 li3 mo2 shi4多方参与的合伙关系Multi-Stakeholder Partnerships duo1 fang1 can1 yu4 de he2 zuo4 guan1 xi4多方利益相关者Multi-Stakeholder duo1 fang1 li4 yi4 xiang1 guan1 zhe3多样性Diversity duo1 yang4 xing4E儿童保育Child Care e2 tong2 bao3 yu4额外奖金率Premium Rate e2 wai4 jiang3 jin1 lv4额外时间Extra Hours e2 wai4 shi2 jian121世纪议程Agenda 21er4 shi2 yi1shi4 ji4 yi4 cheng2二氧化碳Carbon Dioxide er4 yang3 hua4 tan4F发达国家Developed Countries fa1 da2 guo2 jia1法规和规范Principles and Norms fa1 gui1 he2 gui1 fan4发展中国家Developing Countries fa1 zhan3 zhong1 guo2 jia1罚金和工资扣除Fines and Wage Deduction fa2 jin1 he2 gong1 zi1 kou4 chu2法规符合审计Compliance Audit fa3 gui1 fu3 he2 shen3 ji4法律规范Legal Norms fa3 lv4 gui1 fan4法则Principles fa3 ze2反腐Anti-Corruption fan3 fu3反腐和透明度Anti-Corruption and Transparency fan3 fu3 he2 tou4 ming2 du4反工会歧视Anti-Union Discrimination fan3 gong1 hui4 qi2 shi4反馈Feedback fan3 kui4反馈环Feedback Loop fan3 kui4 huan2反应度Responsiveness fan3 ying4 du4范式Paradigms fan4 shi4范围Scope fan4 wei2fang1 bian4 gong1 ren2 de zhi1 fu4 fang1 shi4方便工人的支付方式Payment in a Manner Convenient toWorkers防毒面具Gas Mask fang2 du2 mian4 ju4防火Fire Prevention fang2 huo3防火安全Fire Safety fang2 huo3 an1 quan2防火及化学品安全运动Fire and Chemical Safety Campaign fang2 huo3 ji2 hua4 xue3 pin3 an1 quan2 yun4 dong4非工会支持的罢工Unofficial Strike fei1 gong1 hui4 zhi1 chi2 de ba4 gong1非管理职员Non-Management Personnel fei1 guan3 li3 zhi2 yuan2非盈利部门Non-Profit Sector fei1 ying2 li4 bu4 men2非营利企业Non-profit Enterprise fei1 ying2 li4 qi3 ye4非营利组织Non-profit Organisation fei1 ying2 li4 zu3 zhi1fei1 zheng4 fu3 zu3 zhi1非政府组织Non-Governmental Organisation(NGO)非正式雇佣合同Labour-only Contract fei1 zheng4 shi4 gu4 yong4 he2 tong2废弃物Waste fei4 qi4 wu4分包Subcontracting fen1 bao1分界线Boundary fen1 jie4 xian4分配Allocation fen1 pei4风险Risk feng1 xian3风险管理Risk Management feng1 xian3 guan3 li3风险控制Risk Control feng1 xian3 kong4 zhi4风险评估Risk Assessment feng1 xian3 ping2 gu1风险转移Risk Shift feng1 xian3 zhuan3 yi2福利Welfare fu2 li4腐败Corruption fu3 bai4附加价值Value Added fu4 jia1 jia4 zhi2附加价值链Value-Added Chain fu4 jia1 jia4 zhi2 lian4附加指标Additional Indicators fu4 jia1 zhi3 biao1附加值Value Added fu4 jia1zhi2负面肯定Negative Strokes fu4 mian4 ken3 ding4复原Rehabilitation fu4 yuan2负责任的企业Responsible Business fu4 ze2 ren4 de qi3 ye4负债Liability fu4 zhai4G改变确立的歧视标准Changing Entrenched DiscriminationNorms改善Amendment gai3 shan4隔离Isolation ge2 li2个人防护设备Personal Protective Equipment（PPE)ge4 ren2 fang2 hu4 she4 bei4公安部Ministry of Public Security gong1 an1 bu4公共部门Public Sector gong1 gong4 bu4 men2gong1 gong4 gong1 cheng2 de jie2 neng2 fa3 gui1公共工程的节能法规Energy-Efficiency Code of PublicConstruction工会Labour Union gong1 hui4工会支持的罢工Official Strike gong1 hui4 zhi1 chi2 de ba4 gong1公开地报告Report Publically gong1 kai1 de bao4 gao4公开性Openness gong1 kai1 xing4公民社会Civil Society gong1 min2 she4 hui4功能管理系统Functioning Management System gong1 neng2 guan3 li3 xi4 tong3功能性Functionality gong1 neng2 xing4公平的Fair gong1 ping2 de公平贸易Fair Trade gong1 ping2 mao4 yi4工人代表Worker Representative gong1 ren2 dai4 biao3工人组织Worker Organisation gong1 ren2 zu3 zhi1工伤保险Occupational Injury Insurance gong1 shang1 bao3 xian3工伤保险On-the-Job Injury Insurance gong1 shang1 bao3 xian3公司Company gong1 si1公司代表Company Representatives gong1 si1 dai4 biao3公司的价值观Enterprise's Values gong1 si1 de jia4 zhi2 guan1gong1 si1 de she4 hui4 ze2 ren4 zheng4 ce4公司的社会责任政策Company's Social AccountabilityPolicy公司内部的影响评价Company Internal Impact Assessment gong1 si1 nei4 bu4 de ying3 xiang3 ping2 jia4工薪审计Pay Roll Audit gong1 xin1 shen3 ji4工业安全Industrial Safety gong1 ye4 an1 quan2工业工序Internal Processes gong1 ye4 gong1 xu4工业生态学Industrial Ecology gong1 ye4 sheng1 tai4 xue2公正的和平衡的Fair and Balanced gong1 zheng4 de he2 ping2 heng2 de工资清单Pay Roll gong1 zi1 qing1 dan1工资适当度Wage Adequacy gong1 zi1 shi4 dang1 du4工资水平Wage Level gong1 zi1 shui3 ping2工作场所安全Workplace Safety gong1 zuo1 chang3 suo3 an1 quan2工作过度Overwork gong1 zuo1 guo4 du4工作场所暴力Workplace Violence gong1 zuo4 chang3 suo3 bao4 li4工作场所创伤Workplace Trauma gong1 zuo4 chang3 suo3 chuang4 shang1工作场所的卫生状况Workplace Hygiene and Sanitation gong1 zuo4 chang3 suo3 de wei4 sheng1 zhuang4 kuang4工作伦理Work Ethic gong1 zuo4 lun2 li3工作能力Capability gong1 zuo4 neng2 li4工作生活平衡Work-to-Life Balance gong1 zuo4 sheng1 huo2 ping2 heng2工作时间Working Hours gong1 zuo4 shi2 jian1工作时数Hours of Work gong1 zuo4 shi2 shu4工作守则Code of Practice gong1 zuo4 shou3 ze2工作条件和职业安全及健康Working Conditions and OccupationalSafety and Health gong1 zuo4 tiao2 jian4 he2 zhi2 ye4 an1 quan2 ji2 jian4 kang1工作许可证制度Permit-to-Work System gong1 zuo4 xu3 ke3 zheng4 zhi4 du4工作中的危害Hazards at Work gong1 zuo4 zhong1 de wei1 hai4供应链Supply Chain gong4 ying4 lian4供应商准则Supplier Codes gong4 ying4 shang1 zhun3 ze2沟通Communication gou1 tong1购买力指数Purchasing Power Index (PPI)gou4 mai3 li4 zhi3 shu4股东Stakeholders gu3 dong1股东参与Stakeholder Engagement gu3 dong1 can1 yu4股东影响Shareholder Influence gu3 dong1 ying3 xiang3雇员补偿Employee Compensation gu4 yuan2 bu3 chang3雇员福利Employee Benefit gu4 yuan2 fu2 li4雇主的社会保障投入Social Security Contribution byEmployergu4 zhu3 de she4 hui4 bao3 zhang4 tou2 ru4雇主对于雇员组织的干预Employer's Interference in Workers'Organisationgu4 zhu3 dui4 yu2 gu4 yuan2 zu3 zhi1 de gan1 yu4官方援助Official Aid guan1 fang1 yuan2 zhu4关乎安全及健康的危险Safety and Health Risk guan1 hu1 an1 quan2 ji2 jian4 kang1 de wei1 xian3关键绩效指标Key Performance Indicator guan1 jian4 ji1 xiao4 zhi3 biao1官僚主义壁垒Bureaucratic Hurdles guan1 liao2 zhu3 yi4 bi4 lei3《关贸总协定》有关关税贸易的一般规定General Agreement on Tariffs andTrade, GATTguan1 mao4 zong3 xie2 ding4 you3 guan1 guan1 shui4mao4 yi4 de yi1 ban1 gui1 ding4关税Tariff guan1 shui4管理层代表Management Representative guan3 li3 ceng2 dai4 biao3管理承诺Management Commitment guan3 li3 cheng1 nuo4管理方式Management Approach guan3 li3 fang1 shi4管理体系Management System guan3 li3 ti3 xi4管限规则Governing Rule guan3 xian4 gui1 ze2规范和监督Regulation and Supervision gui1 fan4 he2 jian1 du1归因Attribution gui1 yin1规则Regulation gui1 ze2国际农业生产联盟International Federation of AgriculturalProducers, IFACguo1 ji4 nong2 ye4 sheng1 chan3 lian2 meng2国际标准化组织International Organisation forStandardisation (ISO)guo2 ji4 biao1 zhun3 zu3 zhi1国际标准组织ISO 26000ISO 26000guo2 ji4 biao1 zhun3 zu3 zhi1 ISO 26000国际标准组织ISO9000ISO 9000guo2 ji4 biao1 zhun3 zu3 zhi1 ISO 9000国际标准组织的一系列环境管理标准ISO 14000guo2 ji4 biao1 zhun3 zu3 zhi1de yi1 xi4 lie4 huan2 jing4 guan3li3 biao1 zhun3国际公约International Conventions guo2 ji4 gong1 yue1国际货币基金组织International Monetary Fund (IMF)guo2 ji4 huo4 bi4 ji1 jin1 zu3 zhi1国际开发协会International DevelopmentAssociation, IDAguo2 ji4 kai1 fa1 xie2 hui4国际劳工组织International Labour Organisation(ILO)guo2 ji4 lao2 gong1 zu3 zhi1国际贸易International Trade guo2 ji4 mao4 yi4国家安全生产监督管理总局State Safety Production Supervisionand Management Administration ju2国家发展计划委员会State Development PlanningCommissionguo2 jia1 fa1 zhan3 ji4 hua4 wei3 yuan2 hui4国家法律National Laws guo2 jia1 fa3 lv4国家干预State Interference guo2 jia1 gan1 yu4国家环境保护总局State Environmental ProtectionAdministrationguo2 jia1 huan2 jing4 bao3 hu4 zong3 ju2国家经济贸易委员会State Economic and TradeCommissionguo2 jia1 jing1 ji4 mao4 yi4 wei3 yuan2 hui4国家民族事务委员会State Ethnic Affairs Commission guo2 jia1 min2 zu2 shi4 wu4 wei3 yuan2 hui4国内生产总值Gross Domestic Product (GDP)guo2 nei4 sheng1 chan3 zong3 zhi2国土资源部Ministry of Land and Natural Resources guo2 tu3 zi1 yuan2 bu4国务院State Council guo2 wu4 yuan4国务院安全工作委员会Work Safety Committee of the StateCouncilguo2 wu4 yuan4 an1 quan2 gong1 zuo4 wei3 yuan2 hui4 H行业标准Industry Standard hang2 ye4 biao1 zhun3行业主流的薪酬水平Prevailing Industry Wage hang2 ye4 zhu3 liu2 de xin1 chou2 shui3 ping2合法性Legitimacy he2 fa3 xing4合伙Partnership he2 huo3和疲乏相关的事故Fatigue-related Accident he2 pi2 fa2 xiang1 guan1 de shi4 gu4和谐社会Harmonious Society he2 xie2 she4 hui4合约Contract he2 yue1合约工作Contract Work he2 yue1 gong1 zuo4合约工作者；合约工人；按合约雇用的工人Contract Worker he2 yue1 gong1 zuo4 zhe3; he2 yue1 gong1 ren2; an4 he2yue1 gu4 yong4 de gong1 ren2合约条款Terms of Contract he2 yue1 tiao2 kuan3合资格雇员Eligible Employee he2 zi1 ge2 gu4 yuan2合作Cooperation he2 zuo4环境Environment huan2 jing4环境报告Environmental Reporting huan2 jing4 bao4 gao4环境标准Environmental Standard huan2 jing4 biao1 zhun3环境管理体系Environmental Management System huan2 jing4 guan3 li3 ti3 xi4环境脚印Environmental Footprint huan2 jing4 jiao3 yin4环境会计学Environmental Accounting huan2 jing4 kuai4 ji4 xue2环境审计Environmental Audit huan2 jing4 shen3 ji4环境影响评价Environmental Impact Assessment(EIA)环境影响研究Environmental Impact Study huan2 jing4 ying3 xiang3 yan2 jiu1环境、健康、安全EHS (Environment, Health, Safety)huan2 jing4 jian4 kang1 an1 quan2环球建筑Global Architecture huan2 qiu2 biao1 zhun3 gou4 zhu4缓冲器Neutraliser huan3 chong1 qi4挥发性有机化合物Volatile Organic Compound (VOC)hui1 fa1 xing4 you2 ji1 hua4 he2 wu4回收Recycle hui2 shou1会籍Membership hui4 ji2贿赂Bribe hui4 lu4混合值Blended Value hun3 he2 zhi2J基本权利Fundamental Rights ji1 ben3 quan2 li4基本生存工资Basic Survival Wage ji1 ben3 sheng1 cun2 gong1 zi1基本需求工资Basic Needs Wage ji1 ben3 xu1 qiu2 gong1 zi1机会成本Opportunity Cost ji1 hui4 cheng2 ben3积极聆听Active Listening Ji1 ji2 ling2 ting1积极歧视Positive Discrimination ji1 ji2 qi2 shi4积聚Accumulation ji1 ju4激励机制Incentive System ji1 li4 ji1 zhi4绩效回顾和评价Performance Review and Evaluation ji1 xiao4 hui2 gu4 he2 ping2 jia4绩效监测Performance Monitoring ji1 xiao4 jian1 ce4绩效评价Performance Measurement ji1 xiao4 ping2 jia4绩效指标Performance Indicators ji1 xiao4 zhi3 biao1基准Benchmark ji1 zhun3基准信息Baseline Information ji1 zhun3 xin4 xi1极端贫困Extreme Poverty ji2 duan1 pin2 kun4极端贫困的Extremely Poor ji2 duan1 pin2 kun4 de急救First Aid ji2 jiu4急救室First Aid Room ji2 jiu4 shi4急救箱First Aid Box ji2 jiu4 xiang1即时保护Immediate Protection ji2 shi 2 bao3 hu4集体谈判Collective Bargaining ji2 ti3 tan2 pan4集体协议Collective Agreement ji2 ti3 xie2 yi4计划和实施Planning and Implemention ji4 hua4 he2 shi2 shi1计件工资Piece Rate ji4 jian4 gong1 zi1计件工作Piecework ji4 jian4 gong1 zuo4记录保持Maintaining Records ji4 lu4 bao 3 chi2技能训练Skills Training ji4 neng2 xun4 lian4计时工作Timework ji4 shi2 gong1 zuo4技术操作规程Technical Protocols ji4 shu4 cao1 zuo4 gui1 cheng2加班Overtime jia1 ban1家庭成员Household Member jia1 ting2 cheng2 yuan2家庭作业Homework jia1 ting2 zuo4 ye 4价值Value jia4 zhi2价值观转换Values Shift Jia4 zhi2 guan1 zhuan3 huan4监测Monitoring jian1 ce4监测方案Monitoring Alternatives jian1 ce4 fang1 an4监测活动Monitoring Activities jian1 ce4 huo2 dong4监察部Ministry of Supervision jian1 cha2 bu4检测站；监测站Monitoring Station jian3 ce4 zhan4; jian1 ce4 zhan4减小规模Downsizing jian3 xiao3 gui1 mo2检验师Examiner jian3 yan4 shi1健康及安全Health and Safety jian4 kang1 ji2 an1 quan2奖励Award jiang3 li4奖励工资Wage Incentives jiang3 li4 gong1 zi1奖励计划Incentive Scheme jiang3 li4 ji4 hua4奖励制度Award System jiang3 li4 zhi4 du4降低运营成本Decreasing Operating Costs jiang4 di1 yun4 ying2 cheng2 ben3交通部Ministry of Communications jiao1 tong1 bu4教育部Ministry of Education jiao4 yu4 bu4解雇Dismissal jie3 gu4金融市场Finacial Markets jin1 rong2 shi4 chang3京都议定书Kyoto Protocol jing1 du1 yi4 ding4 shu1经济稳定Economic Stability jing1 ji4 wen3 ding4经济问题Economic Issues jing1 ji4 wen4 ti2精神虐待Mental (Psychological) Abuse jing1 shen2 nue4 dai4经销商Dealer jing1 xiao1 shang1警报系统Alert System jing3 bao4 xi4 tong3竞争优势Competitive Advantage jing4 zheng1you1 shi4纠正措施Corrective Action jiu1 zheng4 cuo4 shi1纠正性行动计划Corrective Action Plan jiu1 zheng4 xing4 xing2 dong4 ji4 hua4就业保障Employment Security jiu4 ye4 bao3 zhang4就业教育Careers Education jiu4 ye4 jiao4 yu4就业均等机会Equal Opportunity in Employment jiu4 ye4 jun1 deng3 ji1 hui4聚合物Aggregates ju4 he2 wu4具体的衡量标准Concrete Measurement ju4 ti3 de heng2 liang2 biao1 zhun3捐赠Donation juan1 zeng4绝对贫困Absolute Poverty jue2 dui4 ping2 kun4均等机会Equal Opportunities jun1 deng3 ji1 hui4K开发Exploitation kai1 fa1开放式管理Open-Book Management kai1 fang4 shi4 guan3 li3可持续发展Sustainable Development ke3 chi2 xu4 fa1 zhan3可持续发展Sustainable Development ke3 chi2 xu4 fa1 zhan3可持续发展/可持续性Sustainability ke3 chi2 xu4 fa1 zhan3/ke3 chi2 xu4 xing4可持续性报告Sustainability Report ke3 chi2 xu4 xing4 bao4 gao4可持续性绩效Sustainability Performance ke3 chi2 xu4 xing4 ji1 xiao4可衡量的进展Measurable Progress ke3 heng2 liang2 de jin4 zhan3可商量批准的贸易体制Permit/Allowance Trade Regime ke3 shang1 liang2 pi1 zhun3 de mao4 yi4 ti3 zhi4可选择的惩戒措施Alternative Disciplinary Actions ke3 xian3 ze2 de cheng3 jie4 cuo4 shi1可选方案Alternative ke3 xuan3 fang1 an4可再生能源Renewable Energy ke3 zai4 sheng1 neng2 yuan2空缺Vacancy kong4 que1口头警告Oral Warning kou3 tou2 jing3 gao4跨国Transnational kua4 guo2跨国企业Multinational Corporations kua4 guo2 qi3 ye4跨文化Transcultural kua4 wen2 hua4会计学Accounting kuai4 ji4 xue2L劳动和社会保障部Ministry of Labour and Social Security lao2 dong4 he2 she4 hui4 bao3 zhang4 bu4劳动力市场Labour Market lao2 dong4 li4 shi4 chang3劳动密集型行业Labour-Intensive Industry lao2 dong4 mi4 ji2 xing2 hang2 ye4劳动人口；劳动力Labour Force lao2 dong4 ren2 kou3; lao2 dong4 li4劳动事故Industrial Accident lao2 dong4 shi4 gu4劳工Labour lao2 gong1劳工标准Labour Standard lao2 gong1 biao1 zhun3劳工条例Labour Practices lao2 gong1 tiao2 li4立法Legislation li4 fa3利益Benefit li4 yi4利益冲突Conflict of Interest li4 yi4 chong1 tu1利益相关团体Interested Parties li4 yi4 xiang1 guan1 tuan2 ti3利益相关者Stakeholder li4 yi4 xiang1 guan1 zhe3利益相关者对话Stakeholder Dialogue li4 yi4 xiang1 guan1 zhe3 dui4 hua4利用道德条款进行审计Ethical Audit li4 yong4 dao4 de2 tiao2 kuan3 jin4 xing2 shen3 ji4联合国United Nations lian2 he2 guo2〔联合国〕残废者权利宣言》United NationsDeclaration on theRights of Disabled Personslian2 he2 guo2 jiao4 yu4 ke1 xue2 wen2 hua4 zu3 zhi1联合国教育科学文化组织United Nation Educational Scientificand Culture Organization, UNESCO联合国全球契约United Nations Global Compact lian2 he2 guo2 quan2 qiu2 qi4 yue1lian2 meng2 he2 ji2 ti3 tan2 pan4 zi4 you2联盟和集体谈判自由Freedom of Association andCollective Bargaining联盟和结合Alignment and Integration lian2 meng2 he2 jie2 he2连续的不正当行为Continued Misconduct lian2 xu4 de bu1 zheng4 dang 4 xing2 wei2裂口Break lie4 kou3临时工人Temporary Worker lin2 shi2 gong1 ren2灵活性Mobility ling2 huo2 xing4轮班工作Shift Work lun2 ban1 gong1 zuo4伦理购买Ethical Purchasing lun2 li3 gou4 mai3伦理稽核Ethics Audit lun2 li3 ji1 he2伦理价值Ethical Values lun2 li3 jia4 zhi2伦理会计Ethical Accounting lun2 li3 kuai4 ji4伦理筛选Ethical Screening lun2 li3 shai1 xuan3伦理书籍Ethical Book lun2 li3 shu1 ji2伦理投资Ethical Investment lun2 li3 tou2 zi1绿色产品Green Product lv4 se4 chan3 pin3绿色电力Green Electricity lv4 se4 dian4 li4绿色购买Green Purchasing lv4 se4 gou4 mai3绿色消费Green Consumption lv4 se4 xiao1 fei4Mmao4 yi4 he2 ren2 quan2 zhong1 xin1贸易和人权中心Business & Human Rights ResourceCentre (BHRRC)贸易自由化Trade Liberalisation mao4 yi4 zi4 you2 hua4媒体关注Media Attention mei2 ti3 guan1zhu4民政部Ministry of Civil Affairs min2 zheng4 bu4名誉保障Reputation Assurance ming2 yu4 bao3 zhang4命令及控制体制Command & Control Regime ming4l ling4 ji2 kong4 zhi4 ti3 zhi4末端治理End-of-Pipe Treatment mo4 duan1 zhi4 li3母公司Parent Company mu3 gong1 si1目标Aim; Objective; Goal mu4 biao1N内部监测Internal Monitoring nei4 bu4 jian1 ce4内部审计Internal Audit nei4 bu4 shen3 ji4内部审计员Internal Auditor nei4 bu4 shen3 ji4 yuan2内幕交易Insider Trading nei4 mu4 jiao1 yi4内容索引Content Index nei4 rong2 suo3 yin3能力建设Capacity Building neng2 li4 jian4 she4逆向文化冲突Reversed Culture Shock ni4 xiang4 wen2 hua4 chong1 tu1年龄Age nian2 ling2年龄歧视Age Discrimination nian2 ling2 qi2 shi4虐待Ill-treatment nue4 dai4Oou1 meng2 pai2 fang4 jiao1 yi4 ti3 xi4欧盟排放交易体系European Union's Emission TradingSystem欧洲环境署European Environment Agency ou1 zhou1 huan2 jing4 shu3偶然事件Incident ou3 ran2 shi4 jian4P赔偿计划Compensation Package pei2 chang2 ji4 hua4培训Training pei2 xun4偏见Bias pian1 jian4偏向于In Favor of pian1 xiang4 yu2贫困差距Poverty Gap pin2 kun4 cha1 ju4贫困的Poor pin2 kun4 de品牌Brands pin3 pai2品牌和风险管理Brand and Risk Management pin3 pai2 he2 feng1 xian3 guan3 li3品牌价值Brand Value pin3 pai2 jia4 zhi2评价Evaluation ping1 jia4评估Assessment ping2 gu1评估证明书Certificate of Assessment ping2 gu1 zheng4 ming2 shu1平衡绩效记分卡Balanced Business Score Card ping2 heng2 ji1 xiao4 ji4 fen1 ka3平均家庭支出Average Household Expenditure ping2 jun1 jia1 ting2 zhi1 chu1贫困线评估Poverty Line Assessment ping2 kun4 xian4 ping2 gu1Chinese English Pinyin破产Bankruptcy po4 chan3普遍工资Prevailing Wage pu3 bian4 gong1 zi1Q歧视Discrimination qi2 shi4歧视性作为；歧视行为Discriminatory Act qi2 shi4 xing4 xing2 wei2; qi2 shi4 xing2 wei2企业社会责任报告CSR Report qi3 ye 4 she4 hui4 ze2 ren4 bao4 gao4企业公民Corporate Citizen qi3 ye4 gong1 min2企业管理Corporate Governance qi3 ye4 guan3 li3企业基金Corporate Foundation qi3 ye4 ji1 jin1企业绩效Coporate Performance qi3 ye4 ji1 xiao4qi3 ye4 ke3 chi2 xu4 fa1 zhan3 bao4 gao4企业可持续发展报告Coporate Sustainable DevelopmentReport (CSDR)企业可持续性Coporate Sustainability qi3 ye4 ke3 chi2 xu4 xing4企业社会责任Corporate Social Responsibility (CSR)qi3 ye4 she4 hui4 ze2 ren4企业社会责任定义中的多样化Diversity in Definition of CSR qi3 ye4 she4 hui4 ze2 ren4 ding4 yi4 zhong1 de duo1 yang4hua4企业社会责任工具箱CSR Toolkit qi3 ye4 she4 hui4 ze2 ren4 gong1 ju4 xiang1企业社会责任管理技巧CSR Management Skills qi3 ye4 she4 hui4 ze2 ren4 guan3 li3 ji4 qiao3企业社会责任驱动力CSR Driver qi3 ye4 she4 hui4 ze2 ren4 qu1 dong4 li4企业社会责任议程的动态性Dynamic Nature of CSR Agenda qi3 ye4 she4 hui4 ze2 ren4 yi4 cheng2 de dong4 tai4 xing4企业形象Corporate Image qi3 ye4 xing3 xiang4企业责任感Corporate Accountability qi3 ye4 ze2 ren4 gan3企业志愿服务Coporate Volunteering qi3 ye4 zhi4 yuan4 fu2 wu4气候变化Climate Change qi4 hou4 bian4 hua4气体排放监测和报告Emission Monitoring and Reporting qi4 ti1 pai3 fang4 jian1 ce4 he2 bao4 gao4潜在的健康危害Latent Health Hazards qian3 zai4 de jian4 kang1 wei1 hai4嵌入Embeddedness qian4 ru4强迫劳动Forced Labour qiang2 po4 lao2 dong4强制措施Enforcement Measures qiang2 zhi4 cuo4 shi1强制性标准Compulsory Standards qiang2 zhi4 xing4 biao1 zhun3轻微违法Minor Infraction qin1 wei1 wei2 fa3清楚的沟通Clear Communication qing1 chu3 de2 gou1 tong1qing1 jie2 fa1 zhan3 ji1 zhi4清洁发展机制Clean Development Mechanism(CDM)清洁生产Cleaner Production qing1 jie2 sheng1 chan3清洁生产审核Cleaner Production Audit qing1 jie2 sheng1 chan4 shen3 he2清廉指数Corruption Perception Index qing1 lian2 zhi3 shu4轻量工作Light Work qing1 liang4 gong1 zuo4青年工人Young Worker qing1 nian2 gong1 ren2驱动力Driver qu1 dong4 li4躯体虐待Physical Abuse qu1 ti3 nue4 dai4取消职务Suspension qu3 xiao1 zhi2 wu4全国人民代表大会National People's Congress quan2 guo2 ren2 min2 dai4 biao3 da4 hui4全面质量管理Total Quality Management quan2 mian4 zhi4 liang4 guan3 li3全民教育Education for All quan2 min2 jiao4 yu4全球报告倡议组织Global Reporting Initiative (GRI)quan2 qiu2 bao4 gao4 chang4 yi4 zu3 zhi1全球变暖Global Warming quan2 qiu2 bian4 nuan3全球化Globalisation quan2 qiu2 hua4全球契约Global Compact quan2 qiu2 qi4 yue1全职员工Full-time Worker quan2 zhi2 yuan2 gong1R人力资本Human Capital ren2 li4 zi1 ben3人权Human Rights ren2 quan2任务陈述Mission Statement ren4 wu4 chen2 shu4任务结构Task Structure ren4 wu4 jie2 gou4任务团队Task Team ren4 wu4 tuan2 dui4任务一致性Task Identity ren4 wu4 yi2 zhi4 xing4任务支援Task Support ren4 wu4 zhi1 yuan3日最小配额Minimum Daily Quota ri4 zui4 xiao3 pei4 e2S三重底线Triple Bottom Line san1 chong2 di3 xian4三重底线会计Triple Bottom Line Accounting san1 chong2 di3 xian4 kuai4 ji4丧失工作能力Incapacity sang4 shi1 gong1 zuo4 neng2 li4商标Trademark shang1 biao1商业道德Business Ethics shang1 ye4 dao4 de2商业登记证Business Registration Certificate shang1 ye4 deng1 ji4 zheng4商业发展服务Business Development Services shang1 ye4 fa1 zhan3 fu2 wu4上游的Upstream shang4 you2 de少数民族Minority shao3 shu4 min2 zu2使获得平等待遇Intergration she1 huo4 de2 pin2 deng3 dai4 yu4社会暗示Social Cues she4 hui4 an4 shi4社会保护Social Protection she4 hui4 bao3 hu4社会保险计划Social Insurance Scheme she4 hui4 bao3 xian3 ji4 hua4社会保障体系Social Security System she4 hui4 bao3 zhang4 ti3 xi4社会保障制度Social Security System she4 hui4 bao3 zhang4 zhi4 du4社会报告Social Reporting she4 hui4 bao4 gao4社会标签Social Label she4 hui4 biao1 qian1社会表现管理Social Performance Management(SPM)社会表现评价Social Performance Assessment (SPA)she4 hui4 biao3 xian4 ping2 jia4社会参与Social Inclusion she4 hui4 can1 yu4社会等级Social Rating she4 hui4 deng3 ji2社会底线Social Bottom Line she4 hui4 di3 xian4社会对话Social Dialogue she4 hui4 dui4 hua4社会福利Social Welfare she4 hui4 fu2 li4社会附加值Social Value Added she4 hui4 fu4 jia1 zhi2社会规范Societal Norms she4 hui4 gui1 fan4社会化Socialisation she4 hui4 hua4社会技术系统模型Sociotechnical System Approach she4 hui4 ji4 shu4 xi4 tong3 mo2 xing2社会均衡Social Equilibrium she4 hui4 jun1 heng2社会商业Social Business she4 hui4 shang1 ye4。

CFA一级考点：The Code of Ethics道德规范道德规范的部分，在cfa考试中占极大比例。

高顿小编希望考生们可以认真看一下。

Part Ⅰ: The Code of EthicsAct with integrity, competence, diligence, respect, and in an ethical manner with the public, clients, prospective clients, employers, employees, colleagues.Place the integrity of investment profession and the interest of clients above their own personal interests.Use reasonable care and exercise independent professional judgment when conducting investment decision-making activities.Practice and encourage others to practice in a professional and ethical manner that will reflect credit on themselves and the profession.Promote the integrity of ,and uphold the rules governing capital market.Maintain and improve their professional competence and strive to maintain and improve the competence of other investment professional.各位考生，2015年CFA备考已经开始，为了方便各位考生能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，网校开通了全免费的高顿题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习，通过针对性地训练与模考，对学习过程进行全面总结。