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CIE 0264 Business · IGCSE · Topic 6

Business and ethical issues

CIE 0264 BusinessIGCSEFree revision notes

Contents: 7 sections

An ethical decision is one taken on the basis of what the business believes is right, rather than what is cheapest or what the law forces it to do. The gap between the two is the whole topic. A supplier in another country may be paying wages that are perfectly legal there and far below what the same work earns elsewhere, and a business buying from that supplier has a decision the law does not make for it.

That gap is why an ethical question is a business question. The business is choosing between a lower cost and a reputation, and both of those appear in its accounts sooner or later.

The issues 0264 names

IssueWhat it means in practiceWhy the business is exposed
Child labourChildren working in a supplier's factory or fields instead of being at school, often several steps down a supply chain the business does not ownIt is illegal in most markets the business sells to, and one photograph ends years of brand building
Paying fair wages to employeesPaying above the legal minimum where the minimum is not enough to live on, and paying overtime properlyLow pay raises labour turnover and absenteeism, and the cost of constantly recruiting can exceed the wage saved
Paying fair prices to suppliersNot using buying power to force a small farmer or workshop below the cost of production, and paying on agreed termsSuppliers squeezed too hard cut quality, miss deliveries or go out of business, which interrupts production
Using suppliers who do not damage the environmentChecking that materials are not produced by clearing forest, polluting rivers or dumping wasteCustomers and large retail buyers ask, and a business that cannot answer loses the contract

The last of those is the one place this subtopic and 6.3 genuinely touch. Handle it as a supplier choice here, because that is what makes it an ethical issue, and leave the damage itself and the laws controlling it to 6.3.

How a business responds

Doing nothing is also a response, and it is the one most businesses under price pressure take. Say so where the case points that way, because pretending otherwise makes an answer read as opinion rather than analysis.

What it costs and what it earns

Advantages of being ethicalDisadvantages
Better reputation, which supports a higher price and wins contracts with buyers who audit their suppliersCosts rise, because ethical suppliers, higher wages and audits all cost more than the alternative
More loyal customers, so sales are steadierA higher price may push price sensitive customers to a cheaper competitor
Easier to recruit and keep employees, cutting turnover and training costsSome markets and suppliers have to be given up, so the choice of supplier narrows
Less risk of fines, boycotts and the cost of a public scandalProfit falls in the short run, which shareholders may resist
A defence when a rival is caught doing the oppositeThe claim must be true. Being caught overstating it does more damage than never claiming it

Attach figures to that, because a business answer with numbers in it beats one without. Suppose a clothing business has revenue of $1000000 and cost of sales of $600000, so gross profit is $400000. It moves to suppliers who pay their workers properly, and its cost of sales rises by 15%:

New cost of sales = 600000 x 1.15 = $690000
New gross profit = 1000000 - 690000 = $310000

Gross profit has fallen by $90000. To get back to $400000 the business needs revenue of $1090000, a rise of 9%. So the real question is whether the ethical claim will lift sales or prices by that much, and that is a marketing judgement, not a moral one.

Making the decision, which is where the evaluation marks are

The 8-mark part will be something like "Do you think this business should stop using this supplier? Justify your answer." Both sides are easy; the mark comes from what the answer depends on.

Finish with a decision. "It depends" on its own earns nothing; "it should change supplier, because its customers pay a premium for the brand and losing that reputation would cost more than the $90000" is a justified decision.

Common mistakes

What the syllabus asks for on this topicSyllabus points

Syllabus points

  • Identify ethical issues that may affect businesses, including child labour, paying fair wages to employees, paying fair prices to suppliers, and using suppliers who do not damage the environment.
  • Explain how businesses may respond to ethical issues.
  • Explain the advantages and disadvantages of a business being ethical.

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