Report作业代写-石油和天然气行业的道德准则，本文是一篇留学生report写作参考，本报告探讨了石油和天然气行业道德的重要性及其对商业风险和公司股票价值的潜在影响。伦理(道德）是指什么是对和错的概念，而伦理（道德）行为通常被认为是正确的行为。商业伦理（商业道德）是一种应用伦理学（道德学），它检查商业环境中出现的伦理原则和道德或伦理问题。它适用于商业行为的所有方面，并与个人和组织的行为相关。它们是指导企业或其他企业决策的道德价值观。下面就一起来看一下这篇留学生Report写作范文。
INTRODUCTION 引言
This report looks at the importance of ethics in the oil and gas business and its potential impact on business risk and company share value.
Ethics refers to the concept of what is right and wrong, and ethical behavior is generally considered behavior that is proper.
Business ethics is a form of applied ethics that examines ethical principles and moral or ethical problems that arise in a business environment. It applies to all aspects of business conduct and is relevant to the conduct of individuals and organisations. They are the moral values that guide the way corporations or other businesses make decisions.
ETHICS AND BUSINESS RISK 道德与商业风险
There are many instances throughout corporate history of how companies have disregarded ethics or morals in the quest for wealth. This can increase business risk due to breaking the law, damaging their image and the effects of lawsuits and damages.
在整个企业历史中，有很多例子表明，公司在追求财富时忽视了道德或道德。这可能会因违法而增加商业风险，损害他们的形象以及诉讼和损害赔偿的影响。
Breaking the Law 违反法律
Bribery and corruption are widespread in the developing nations. Companies say that the only way to get things done is to pay the bribes. Although few companies publicly defend bribing officials in third world countries, many privately condone bribery on several grounds. First, there are strictly financial considerations. Bribes can prevent delays that might otherwise have serious financial implications. In a capitalistic environment, we need an even playing field, and if other businesses engage in bribery, then either we do or face being at a competitive disadvantage. Second, there are practical considerations owing to what appears to be the universal nature of bribery in third world countries. Often foreign government officials are so corrupt that it is virtually impossible to do business without playing by the unspoken rules. Thus, there’s nothing morally wrong with participating in bribery.
贿赂和腐败在发展中国家普遍存在。公司表示，完成工作的唯一途径是支付贿赂。尽管在第三世界国家，很少有公司公开为贿赂官员辩护，但许多公司私下却以多种理由纵容贿赂行为。首先，有严格的财务考虑。贿赂可以防止延误，否则可能会产生严重的财务影响。在资本主义环境中，我们需要一个公平的竞争环境，如果其他企业参与贿赂，那么我们要么参与，要么面临竞争劣势。第二，由于贿赂在第三世界国家似乎具有普遍性，因此存在实际考虑。外国政府官员经常腐败到不遵守潜规则几乎不可能做生意。因此，参与贿赂在道德上没有错。
On November 4, 2010 the United States Department of Justice announced a series of settlements whereby seven firms were to pay criminal fines and civil disgorgement penalties amounting to a total of $236.5m, in a settlement in relation to the Foreign Corrupt Practices Act. Five of the firms were Royal Dutch Shell, Transocean Inc, Global SantaFe Corp, Pride International and Noble corporation (Thomson Reuters , 2010).
2010年11月4日，美国司法部宣布了一系列和解协议，根据该协议，七家公司将支付总计2.365亿美元的刑事罚款和民事吐款罚款，这与《反海外腐败法》有关。其中五家是荷兰皇家壳牌公司、Transocean Inc、Global SantaFe Corp、Pride International和Noble公司。
This type of transgression if repeated has the potential to place the companies involved at serious risk.
如果这种违规行为再次发生，可能会使相关公司面临严重风险。
It is this acceptance of ‘that’s the way the system works’ that perpetuates and fuels the bribery culture. If all companies adopted a strong ethical position and refused to pay the bribes the corrupt system would fail.
正是这种对“这就是制度运作的方式”的接受，使贿赂文化得以延续并发扬光大。如果所有公司都采取了强有力的道德立场，拒绝支付贿赂，腐败体系就会失败。
Some companies have taken steps to distance themselves from corruption. BP was the first oil company to support the “Publish what you pay campaign”, a campaign for greater transparency in oil companies’ dealings with foreign governments.
一些公司已采取措施与腐败保持距离。英国石油公司是第一家支持“公布你的工资”运动的石油公司，该运动旨在提高石油公司与外国政府交易的透明度。
StatoilHydro was the first major oil company to start disclosing ALL revenues and payments in the countries in which it operates. It has set out a clearly defined ethics code of conduct and is promoting this in the different countries it operates in (Statoil, 2008).
StatoilHydro是第一家开始披露其运营国家所有收入和付款的主要石油公司。它制定了一个明确定义的道德行为准则，并正在其运营的不同国家推广这一准则。
Damage to Company Image 损害公司形象
In the 1990s Shell was involved in a highly damaging controversy in Nigeria. The Ogoni people of the Niger delta, a minority tribe, had seen their land decimated by years of drilling. Ken Saro-Wiwa helped form the Movement for the Survival of the Ogoni People, and began protesting. The army ordered a brutal crackdown and series of killings, beatings, and arrests took place. Saro-Wiwa was eventually framed for murder and executed. This event was met with widespread condemnation and the bad publicity surrounding it was extremely difficult for Shell. It is difficult to say if Shell were complicit in these events but they certainly could and should have stopped it or at the very least spoken out against it. Shell eventually distanced themselves from Nigeria in an attempt to regain credibility.
20世纪90年代，壳牌在尼日利亚卷入了一场极具破坏性的争议。尼日尔三角洲的奥戈尼人是一个少数民族部落，他们的土地因多年的钻探而遭到破坏。Ken Saro Wiwa帮助成立了Ogoni人民生存运动，并开始抗议。军队下令进行残酷镇压，并进行了一系列杀戮、殴打和逮捕。萨罗·维瓦最终被诬陷谋杀并被处决。这一事件遭到了广泛的谴责，围绕这一事件的不良宣传对壳牌来说极为困难。很难说壳牌公司是否参与了这些事件，但他们肯定可以也应该阻止，或者至少公开反对。壳牌最终与尼日利亚保持距离，试图重新赢得信誉。
Total has been in Burma since 1992 and is a supporter of the military regime. The country has an appalling human rights record.
道达尔自1992年以来一直在缅甸，是军事政权的支持者。该国的人权记录令人震惊。
Aung San Suu Kyi, Burma’s pro-democracy leader, has said that “Total has become the main supporter of the Burmese military regime.” She told the French weekly Le Nouvel Observateur that “TOTAL knew what it was doing when it invested massively in Burma while others withdrew from the market for ethical reasons”. She added, “the company must accept the consequences. The country will not always be governed by dictators.” (Burma Campaign UK , 2007)
缅甸民主派领导人昂山素季曾表示，“道达尔已经成为缅甸军事政权的主要支持者。”她告诉法国《新观察家报》，“当道达尔在缅甸大举投资而其他人出于道德原因退出市场时，道达尔知道自己在做什么”。她补充道，“公司必须接受后果。这个国家不会永远由独裁者统治。”
However unlike Shell this does not worry nor deter Total “Unfortunately, the world’s oil and gas reserves are not necessarily located in democracies” says Total’s website.
然而，与壳牌公司不同的是，这并不让道达尔感到担忧，也不会让道达尔望而却步。道达尔公司的网站表示：“不幸的是，世界上的石油和天然气储量不一定位于民主国家。”。
Lawsuits and Damages 诉讼和损害赔偿
On April 20th 2010 the BP operated Macondo well blew out. The Transocean owned Deepwater Horizon drilling rig was destroyed with the loss of 11 lives. The well continued to leak oil into the Gulf of Mexico until it was finally killed on the 17th September 2010.
2010年4月20日，英国石油公司运营的马孔多油井发生井喷。Transocean拥有的深水地平线钻井平台被摧毁，造成11人死亡。这口油井继续向墨西哥湾漏油，直到2010年9月17日最终被击毙。
Initial reports show that cost cutting, poor decision making and lack of honesty were important factors in the disaster.
初步报告显示，削减成本、糟糕的决策和缺乏诚信是这场灾难的重要因素。
Both companies have suffered damage to their company image, reputation and financial well being. BP initially faced all the blame as this was politically convenient to the point that it suddenly became British Petroleum again after a gap of 20 years which clearly showed that the Obama administration was about as ethically sound as either Transocean or BP.
两家公司的公司形象、声誉和财务状况都受到了损害。英国石油公司最初面临所有的指责，因为这在政治上很方便，在相隔20年后，它突然再次成为英国石油公司，这清楚地表明，奥巴马政府在道德上与Transocean或英国石油公司一样健全。
BP safety record in the US is poor but much of this is down to the poor condition of assets it inherited during its mergers with Amoco and Arco. Due to its failure to live up to its ethical promises BP is viewed with mistrust bordering on outright hatred in the US whilst elsewhere ethical investors are shying away from it.
英国石油公司在美国的安全记录不佳，但大部分原因是其在与阿莫科和Arco合并期间继承的资产状况不佳。由于未能兑现其道德承诺，英国石油公司在美国被视为不信任，近乎于彻底的仇恨，而其他地方的道德投资者则对其避之唯恐不及。
Tony Hayward, the former group chief executive of BP, stated: “Our reputation, and therefore our future as a business, depends on each of us, everywhere, every day, taking personal responsibility for the conduct of BP’s business”. Sadly even the chief executive failed to live up to his own statement.
英国石油公司前集团首席执行官托尼·海沃德表示：“我们的声誉，以及我们作为一个企业的未来，取决于我们每个人，无论在哪里，每天都要为英国石油公司的业务行为承担个人责任”。可悲的是，即使是首席执行官也未能兑现自己的声明。
ETHICS AND SHARE VALUE 道德与共享价值
The effects of this disaster on BP have been significant with BP as a corporate entity particular at risk. The effect of the Macondo disaster on BPs share price was initially catastrophic.
这场灾难对英国石油公司的影响是巨大的，因为英国石油公司是一家特别面临风险的企业实体。马孔多灾难对BP股价的影响最初是灾难性的。
BP has had to pay out an initial £20 billion in clean-up costs and with civil lawsuits pending, the final pay-out is expected to severely impact on the strength of its business.
英国石油公司不得不支付最初的200亿英镑的清理费用，由于民事诉讼悬而未决，预计最终的支付将严重影响其业务的实力。
After announcing that it had successfully capped the Macondo well however BP shares rose 8% (Gray, 2010). This proves that investors with equally as little regard to ethics are buying in at the bottom of the market in the hope of making a profit.
在宣布成功封堵马孔多油井后，英国石油公司股价上涨了8%。这证明，同样不重视道德的投资者正在市场底部买入股票，希望从中获利。
There have been other cases where poor ethical behaviour has led to significant declines in share price.
还有其他案例表明，不良的道德行为导致股价大幅下跌。
In January 2004 Royal Dutch Shell announced that it was downgrading nearly 4 billion barrels of ‘proven’ reserves to the ‘probable’ category. As a result Shells share price fell by 7%. An internal report by US law firm Davis, Polk and Wardwell, (Moore, 2004) detailed a damaging series of e-mails showing that top managers at the company had known about the inflated reserves for years and had been arguing about whether and how to lie to investors.
2004年1月，荷兰皇家壳牌公司宣布将近40亿桶“探明”储量降级为“可能”储量。结果，壳牌的股价下跌了7%。美国律师事务所Davis、Polk和Wardwell的一份内部报告详细介绍了一系列具有破坏性的电子邮件，显示该公司的高层管理人员多年来一直知道准备金膨胀，并一直在争论是否以及如何对投资者撒谎。
Conclusion 结论
Which means of ethical behaviour a company adopts has been open to much debate. There are some business leaders who think as Milton Friedman did that their duty is, “to make as much money as possible while conforming to the basic rules of the society”. Others such as Statoil wish to conduct their business to the highest ethical standards possible.
2004年1月，荷兰皇家壳牌公司宣布将近40亿桶“探明”储量降级为“可能”储量。结果，壳牌的股价下跌了7%。美国律师事务所Davis、Polk和Wardwell的一
一家公司采用哪种道德行为方式引发了很多争论。有些商界领袖认为，正如米尔顿·弗里德曼所做的那样，他们的职责是“尽可能多地赚钱，同时遵守社会的基本规则”。挪威国家石油公司等其他公司希望按照最高道德标准开展业务。
Companies have set up Corporate Social Responsibility policies. These policies clearly state the companies ethical and social stand point. The main problem with this is when individuals fail to live up to the statements
公司制定了企业社会责任政策。这些政策明确说明了公司的道德和社会立场。这方面的主要问题是，当个人未能遵守声明时
Unethical business practices will continue to be seen in the oil and gas sector as some companies continue to think that the lack of ethics will have no impact. In many ways they are correct. Shell and Total do not seem to be struggling despite poor ethical records. From a sales point of view ethics, or the lack of them, have little impact. Due to the very nature of the product the ethical stance of the end user will be weaker. When we buy petrol we don’t know where it came from or who suffered as a consequence and so companies are protected. The world is reliant on oil and will therefore look the other way as long as it keeps flowing.
石油和天然气行业将继续出现不道德的商业行为，因为一些公司仍然认为缺乏道德不会产生影响。在很多方面，他们都是正确的。尽管道德记录不佳，壳牌和道达尔似乎并不挣扎。从销售角度来看，道德规范或缺乏道德规范几乎没有影响。由于产品本身的性质，最终用户的道德立场将更加薄弱。当我们购买汽油时，我们不知道汽油来自何处，也不知道谁因此受到了损害，因此公司受到了保护。世界依赖石油，因此，只要石油继续流动，世界就会朝着相反的方向发展。
If these practices continue it may lead to government intervention and regulations that are more financially costly for companies to adhere to. Even more important than governmental intervention, is trust. Companies lacking trust by employees, business partners, and customers will suffer financially in the long-term. Trust, based on ethical reputations, may become even more important in the future (Richardson, 2002/2003).
如果这些做法继续下去，可能会导致政府干预和监管，使公司遵守这些法规的财务成本更高。甚至比政府干预更重要的是信任。缺乏员工、业务合作伙伴和客户信任的公司将长期遭受财务损失。基于道德声誉的信任在未来可能会变得更加重要。
We live in an age where the general public are more attuned to, and aware of, ethical concerns and will base their investment strategies on these principles. In the computer age information is more easily accessed and campaigns against companies can be organised worldwide in days. Companies basing their corporate strategies on strong ethical principles may not show so much short term gain however their long term security will be assured.
作业总结到，我们生活在这样一个时代，普通公众更加关注并意识到道德问题，他们的投资策略将基于这些原则。在计算机时代，信息更容易获取，几天内就可以在全球范围内组织针对公司的活动。公司将其企业战略建立在严格的道德原则基础上，可能不会显示出如此多的短期收益，但其长期安全性将得到保证。本站提供各国各专业留学生作业代写或指导服务，如有需要可咨询本平台。