BBA 426 International Business Ethics Notes cover all 4 units of the GGSIPU BBA (Hons.) Semester 8 International Business elective in 73 pages: 36 main sections, 22 flowcharts, 18 case-example boxes and 71 exam practice questions. They follow the revised NEP-based BBA scheme, w.e.f. 2024-25, and are sold as a printed book.
Written and reviewed by Sheetal Kirola, Academic Head, M.Ed., 7 years of experience · Checked against the official BBA Scheme & Syllabus (NEP based, revised), w.e.f. 2024-25 · Updated 14 October 2026 · Editorial policy
Scheme: BBA NEP scheme (revised), w.e.f. 2024-25 | Applies to: students admitted from academic session 2024-25 | Verified against: BBAwef2024_25_200125.pdf on ipu.ac.in
BBA 426 International Business Ethics at a glance: GGSIPU BBA Sem 8 credits, units and exam pattern
| Code and title | BBA 426 International Business Ethics |
|---|---|
| Course and semester | BBA (Hons.), Semester 8 |
| Category and credits | Discipline Specific Course / Major (International Business elective) · L-4, T-0 · 4 credits |
| Marks | 100: 40 internal + 60 end-term (internal = class test 15 + two or more activities 25) |
| Applies to | Revised NEP-based BBA scheme, w.e.f. 2024-25 |
| End-term pattern | Paper-setter instructions not printed in the official BBA PDF |
| Units | 4 units, 15 hours each |
| Paired lab | None (theory only) |
BBA 426 is a BBA (Hons.) elective: the Hons. with Research Sem 8 table lists only BBA 402, BBA 404 and BBA 412. See all GGSIPU BBA Semester 8 papers.
BBA 426 International Business Ethics Notes unit-wise: 71 exam practice questions and 22 flowcharts across 4 units
These BBA 426 International Business Ethics IPU notes run 73 pages: a cover, a three-page index, then one block per unit. The GGSIPU BBA notes for other papers follow the same layout.
BBA 426 Unit 1: Foundations of Business Ethics in a Global Context
Pages 5 to 22, 9 sections. Why ethics gets harder across borders, history from the Arthashastra to the 2023 OECD update, eight ethical theories, Rest's decision model, Hofstede-based cultural differences, the three global codes and Vedantic ideas like Lok Sangraha. 10 short and 8 long practice questions.
| Basis | Normative | Descriptive |
|---|---|---|
| Meaning | What ought to be | What is |
| Method | Philosophical reasoning | Surveys, observation |
| Judgement | Makes value judgements | Avoids them |
| Use in IB | Global code of conduct | Reading local norms before entry |
Quick look: normative vs descriptive ethics (from page 11)
- Basis
- Meaning
- Normative
- What ought to be
- Descriptive
- What is
- Basis
- Method
- Normative
- Philosophical reasoning
- Descriptive
- Surveys, observation
- Basis
- Judgement
- Normative
- Makes value judgements
- Descriptive
- Avoids them
- Basis
- Use in IB
- Normative
- Global code of conduct
- Descriptive
- Reading local norms before entry
BBA 426 Unit 2: Human Values and Ethical Leadership in International Business
Pages 23 to 37, 9 sections. Values through Rokeach and Schwartz, value formation through socialization, education (Kohlberg) and leadership, the DIKW pyramid, Nonaka and Takeuchi's wise leaders, Indian philosophical insights and Treviño's moral person and moral manager. 10 short and 6 long practice questions.
| Basis | Knowledge | Wisdom |
|---|---|---|
| Answers | What? How? | Why? When? Should we? |
| Source | Study, training | Reflection, experience, values |
| Ethics | Neutral, can be misused | Always ethically oriented |
| Example | Knowing tax loopholes | Choosing to pay fair taxes |
Quick look: knowledge vs wisdom (from page 30)
- Basis
- Answers
- Knowledge
- What? How?
- Wisdom
- Why? When? Should we?
- Basis
- Source
- Knowledge
- Study, training
- Wisdom
- Reflection, experience, values
- Basis
- Ethics
- Knowledge
- Neutral, can be misused
- Wisdom
- Always ethically oriented
- Basis
- Example
- Knowledge
- Knowing tax loopholes
- Wisdom
- Choosing to pay fair taxes
BBA 426 Unit 3: Ethics in Global Business Functions
Pages 38 to 52, 7 sections. Ethics function by function with real cases such as Siemens bribery, global protections (UNGPs, EU CSDDD), cultural barriers like guanxi, advertising ethics under ASCI and CCPA, trade secrets under TRIPS Article 39 and disclosure standards such as GRI and BRSR. 10 short and 7 long practice questions.
| Type | Business example |
|---|---|
| Truth vs loyalty | Report a friend who fudged expenses? |
| Individual vs community | Lay off a few to save the company? |
| Short-term vs long-term | Cut safety to meet quarterly targets? |
| Justice vs mercy | Fire a long-serving employee for one mistake? |
Quick look: Kidder's "right vs right" dilemmas (from page 42)
- Type
- Truth vs loyalty
- Business example
- Report a friend who fudged expenses?
- Type
- Individual vs community
- Business example
- Lay off a few to save the company?
- Type
- Short-term vs long-term
- Business example
- Cut safety to meet quarterly targets?
- Type
- Justice vs mercy
- Business example
- Fire a long-serving employee for one mistake?
BBA 426 Unit 4: Institutional Roles, Consumerism, and Sustainability
Pages 53 to 73, 11 sections, the longest unit. Bodies from the UN and FATF to SEBI and CCPA, watchdogs like Transparency International, governance models, Lynn Sharp Paine's compliance vs integrity approach, ethical audits, fair trade, informed consent, the Consumer Protection Act 2019 and environmental ethics. 12 short and 8 long practice questions.
Quick look: the three scopes of carbon emissions (from page 71)
- Scope 1: direct emissions from own factories and vehicles.
- Scope 2: indirect emissions from bought electricity or heat.
- Scope 3: all other value-chain emissions, usually the largest share.
Sanchita, Prarabdha and Kriyamana karma in international business ethics: excerpt from page 33 of the BBA 426 notes
Excerpt from page 33
Karma is Sanskrit for "action" or "deed" and is one of the central ideas of Indian philosophy. The Law of Karma says every action produces a result: good actions bring good results and bad actions bring bad results, in this life or later. In short, "as you sow, so shall you reap". It is a law of moral cause and effect, which is why it matters to managers.
Three forms of karma, by time of fruition
Sanchita karma is the accumulated karma of all past actions, the total store. Think of the arrows already sitting in the quiver. For a company, this is the reputation and brand equity it has built over decades.
Prarabdha karma is the part of past karma that has already started giving results and cannot be avoided, like an arrow already shot. In business, these are the consequences of old decisions now being faced, such as lawsuits over past pollution.
Kriyamana (Agami) karma is karma being created now by present actions, which will bear fruit in the future. It is the arrow being prepared, and we have full control over it. Today's ethical choices decide tomorrow's reputation and success.
Types of karma by nature, from the Bhagavad Gita
Sakama karma is action done for personal reward, like working only for a bonus. Nishkama karma is selfless action without attachment to the fruits, like a manager who does the right thing even when nobody will reward it. Nitya karma covers routine duties such as honest daily reporting.
Naimittika karma covers duties that arise on special occasions, such as a product recall. Kamya karma serves a specific desire, like an acquisition for growth, and Nishiddha karma is prohibited action: bribery, fraud, adulteration.
Nishkama karma, the most important form for business
Gita 2.47 says: "Karmanye vadhikaraste ma phaleshu kadachana", meaning you have a right to perform your duty but not to the fruits of action. This does not mean "do not care about results". It means do not be attached or anxious about them. That reduces the greed, stress and fear that push people towards fraud to hit targets, and keeps attention on process and quality.
Do the BBA 426 notes cover the full GGSIPU syllabus?
Yes. Every topic listed under all four units of the official BBA 426 syllabus has its own section in the notes; the unit check found no gaps.
| Official unit | Official topics | Where in the notes | Status |
|---|---|---|---|
| Unit I | Business ethics definition, scope, relevance in IB; historical development; ethical theories; normative vs descriptive; prescriptive and process-based approaches; cross-cultural variations; OECD Guidelines, UN Global Compact, ISO 26000; Vedanta and Eastern philosophies; relevance in MNCs | Sections 1 to 9, pp. 6 to 21 | Covered |
| Unit II | Human values: definition, importance, types, formation through socialization, education, leadership; knowledge vs wisdom; wisdom-based leadership; Indian philosophical insights; Karma and its forms; cross-border management | Sections 1 to 9, pp. 24 to 36 | Covered |
| Unit III | Moral issues in international functional areas; global protections and cultural barriers; ethical dilemmas and organizational response; advertising ethics; trade secrets and corporate disclosures; proprietary information; international disclosure standards | Sections 1 to 7, pp. 39 to 51 | Covered |
| Unit IV | Regulatory and institutional bodies; monitoring agencies; corporate governance and compliance; ethical audits, stakeholder feedback, reporting; consumerism; fair trade; informed consent; consumer protection laws; environmental ethics and sustainable business; global environmental challenges | Sections 1 to 11, pp. 54 to 72 | Covered |
BBA 426 official syllabus mapped to the notes (notes page numbers)
- Official unit
- Unit I
- Official topics
- Business ethics definition, scope, relevance in IB; historical development; ethical theories; normative vs descriptive; prescriptive and process-based approaches; cross-cultural variations; OECD Guidelines, UN Global Compact, ISO 26000; Vedanta and Eastern philosophies; relevance in MNCs
- Where in the notes
- Sections 1 to 9, pp. 6 to 21
- Status
- Covered
- Official unit
- Unit II
- Official topics
- Human values: definition, importance, types, formation through socialization, education, leadership; knowledge vs wisdom; wisdom-based leadership; Indian philosophical insights; Karma and its forms; cross-border management
- Where in the notes
- Sections 1 to 9, pp. 24 to 36
- Status
- Covered
- Official unit
- Unit III
- Official topics
- Moral issues in international functional areas; global protections and cultural barriers; ethical dilemmas and organizational response; advertising ethics; trade secrets and corporate disclosures; proprietary information; international disclosure standards
- Where in the notes
- Sections 1 to 7, pp. 39 to 51
- Status
- Covered
- Official unit
- Unit IV
- Official topics
- Regulatory and institutional bodies; monitoring agencies; corporate governance and compliance; ethical audits, stakeholder feedback, reporting; consumerism; fair trade; informed consent; consumer protection laws; environmental ethics and sustainable business; global environmental challenges
- Where in the notes
- Sections 1 to 11, pp. 54 to 72
- Status
- Covered
Verify it yourself in the official BBA Scheme & Syllabus (NEP based, revised), w.e.f. 2024-25; BBA 426 is on pages 223 and 224 of that file.
Unit titles match the official PDF. Every paper in GGSIPU notes is checked against its own official PDF this way.
How to write BBA 426 answers: thinker-plus-example short notes and case-backed long answers
Marks come from structure, named thinkers and real cases, not length.
Short answers. Open with a sourced one-line definition (Velasquez, Rokeach, Kotler), then the full list asked for. For the UN Global Compact, the notes insist on all 10 principles under four heads (2 + 4 + 3 + 1). For ISO 26000, always write "not certifiable" and the seven core subjects.
Long answers. Go definition, reasons, two cases, conclusion. For relevance of ethics in international business, the page 7 tip uses Rana Plaza and VW Dieselgate. An ethical audit answer (page 62 tip) needs meaning, objectives, types, the process flowchart, limitations and one example.
Worked example (theories question, page 11 tip). Write four short lines per theory, then repeat for Kant, Rawls and virtue ethics:
- Thinker: Bentham and Mill.
- Core idea: right means the greatest good for the greatest number.
- Business example: cost-benefit analysis of a plant closure; Ford Pinto shows how it goes wrong.
- Limitation: happiness is hard to measure and minorities can be harmed.
Mistakes the notes flag. GRI is voluntary in India; SEBI's BRSR is mandatory. Transparency International's CPI ranks countries, not companies. Paris Agreement NDCs are nationally set; the binding part is preparing and updating them.
Practise this answer format on GGSIPU BBA important questions.
BBA 426 exam corner: 20 two-mark, 22 five-mark and 29 long-answer practice questions by unit
Each unit ends with practice questions marked [2], [5] or [12.5] in the notes.
| Unit | Short (2 Marks / 5 Marks) | Long (12.5 Marks) | Case boxes |
|---|---|---|---|
| Unit I | 10 (6 / 4) | 8 | 5 |
| Unit II | 10 (4 / 6) | 6 | 4 |
| Unit III | 10 (5 / 5) | 7 | 3 |
| Unit IV | 12 (5 / 7) | 8 | 6 |
| Total | 42 (20 / 22) | 29 | 18 |
BBA 426 practice questions and case-example boxes per unit
- Unit
- Unit I
- Short (2 Marks / 5 Marks)
- 10 (6 / 4)
- Long (12.5 Marks)
- 8
- Case boxes
- 5
- Unit
- Unit II
- Short (2 Marks / 5 Marks)
- 10 (4 / 6)
- Long (12.5 Marks)
- 6
- Case boxes
- 4
- Unit
- Unit III
- Short (2 Marks / 5 Marks)
- 10 (5 / 5)
- Long (12.5 Marks)
- 7
- Case boxes
- 3
- Unit
- Unit IV
- Short (2 Marks / 5 Marks)
- 12 (5 / 7)
- Long (12.5 Marks)
- 8
- Case boxes
- 6
- Unit
- Total
- Short (2 Marks / 5 Marks)
- 42 (20 / 22)
- Long (12.5 Marks)
- 29
- Case boxes
- 18
The BBA 426 notes set 42 short-answer questions (20 two-mark, 22 five-mark) and 29 long-answer questions across 4 units, plus 22 flowcharts.
- Unit I [12.5]: "Compare the OECD Guidelines, UN Global Compact and ISO 26000 as global codes of ethics." Pointer: compare year, issuer, nature, content and enforcement (pages 15 to 18).
- Unit II [5]: "Explain the 'moral person' and 'moral manager' pillars of ethical leadership." Pointer: draw Treviño's 2 x 2 grid (page 35).
- Unit III [2]: "What is surrogate advertising?" Pointer: promoting a banned product through a related brand, such as liquor brands advertising soda (page 44).
- Unit IV [12.5]: "What is fair trade? Discuss its principles, benefits and criticisms." Pointer: FINE definition, WFTO's 10 principles, minimum price and premium, Chetna Organic (pages 64 and 65).
More practice sits in the BBA 426 important questions.
Who writes and checks the BBA 426 business ethics notes?
- Sheetal Kirola: writer and subject reviewer of these notes · Academic Head, Unnati Educations · M.Ed. · 7 years of experience · profile
The GGSIPU BBA Sem 8 International Business Ethics notes follow the revised NEP-based BBA scheme. The 2026-27 edition adds update boxes on the 2023 OECD revision, EU CSDDD and India's dark-pattern guidelines. Last updated 14 October 2026; see our editorial policy.
The same team prepares GGSIPU important questions for every course.
BBA 426 and the GGSIPU BBA Sem 8 papers it connects to
BBA 426 has no lab; the full Sem 8 structure is on the GGSIPU BBA syllabus page. Sem 8 papers that overlap with it:
- BBA 402 Research Ethics and Writing: participant consent meets informed consent in Unit 4 (pages 66 and 67).
- BBA 404 AI and ML in Business: ad targeting meets dark patterns and AI bias in Unit 3 (pages 40 and 44).
- BBA 428 Global Outsourcing: Issues & Perspectives: outsourcing ethics builds on supply-chain ethics and trade secrets in Unit 3.
- BBA 430 International Business Venturing Abroad: its MNE units pair with cross-cultural and MNC ethics in Unit 1 (pages 14 and 20).
BBA 426 business ethics notes FAQs
How do I get the full BBA 426 notes?
Message us on WhatsApp using the "Get Full Notes" button at the top or the order box below. The full BBA 426 notes come only as a printed book, not a PDF. Delivery takes a maximum of 5 to 7 days, depending on your location.
Are the BBA 426 notes available as a PDF download?
No. The complete BBA 426 notes are sold only as a 73-page printed book, posted to you.
How is BBA 426 marked, and what is the passing mark?
BBA 426 is marked out of 100: 40 internal and 60 end-term, as the BBA scheme of examination states for all theory papers. The 40 internal marks split into a 15-mark class test and 25 marks for at least two activities such as assignments or presentations. The BBA scheme PDF prints no pass percentage, so check minimum marks and re-appear rules in Ordinance 11 on ipu.ac.in.
Which BBA 426 unit takes the most study time?
Unit 4 is the biggest block in the BBA 426 notes: 21 pages, 11 sections and 20 practice questions, against 15 to 18 pages for each of the other units. It packs regulators, governance, audits, consumer law and environmental ethics into one unit, so start it early and revise it with the unit's quick revision table.
Do the BBA 426 notes include recent rules like the 2023 OECD update?
Yes. The BBA 426 notes carry "latest update" boxes on the 2023 OECD Guidelines revision, India's 2023 dark-pattern guidelines, the EU green-claims directive of 2024, ISSB S1 and S2, and the COP29 climate finance goal agreed in Baku. For moving deadlines like SEBI's BRSR Core, the notes ask you to check the latest SEBI circular first.
Who studies BBA 426 International Business Ethics?
BBA 426 is for BBA (Hons.) students in Semester 8 who choose International Business as their major, under the revised scheme w.e.f. 2024-25. It is one of three Sem 8 International Business electives, with BBA 428 and BBA 430. It carries 4 credits and has no practical. Electives run at the college's discretion, so confirm with your institute.
Get the full BBA 426 International Business Ethics Notes on WhatsApp
| Part | Pages | Sections | Practice questions | Flowcharts |
|---|---|---|---|---|
| Cover and index | 1 to 4 | - | - | - |
| Unit I | 5 to 22 (18) | 9 | 18 | 6 |
| Unit II | 23 to 37 (15) | 9 | 16 | 5 |
| Unit III | 38 to 52 (15) | 7 | 17 | 4 |
| Unit IV | 53 to 73 (21) | 11 | 20 | 7 |
What is inside the BBA 426 notes book
- Part
- Cover and index
- Pages
- 1 to 4
- Sections
- -
- Practice questions
- -
- Flowcharts
- -
- Part
- Unit I
- Pages
- 5 to 22 (18)
- Sections
- 9
- Practice questions
- 18
- Flowcharts
- 6
- Part
- Unit II
- Pages
- 23 to 37 (15)
- Sections
- 9
- Practice questions
- 16
- Flowcharts
- 5
- Part
- Unit III
- Pages
- 38 to 52 (15)
- Sections
- 7
- Practice questions
- 17
- Flowcharts
- 4
- Part
- Unit IV
- Pages
- 53 to 73 (21)
- Sections
- 11
- Practice questions
- 20
- Flowcharts
- 7
Format: printed book only; the full notes are not available as a PDF. These are International Business Ethics notes in English with a quick revision table closing every unit. Delivery: maximum 5 to 7 days, depending on your location.
Order the BBA 426 notes book on WhatsApp (4 units, 73 pages)
Unnati Educations is an independent education provider based in Vikaspuri, Delhi. We are not affiliated with, authorised by, or endorsed by Guru Gobind Singh Indraprastha University (GGSIPU). 'GGSIPU' and 'IPU' are used only to describe the syllabus our notes follow. For official information, visit ipu.ac.in.
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