The practice of business ethics is a constant concern for both business and academics. Thus this study attempts both to explore the effective performance of business ethics and to provide a learned reference. The researcher has gathered relevant literature, developed a notion of “business ethics operation” which have been put to the test within four selected enterprises across the Taiwan Strait. The findings reveal that different types of “ethical leadership” and “catalytic mechanism” precipitated four operations and a swathe of different approaches to business ethics. The study has, it is hoped, justified academic interest in business ethics by obtaining experimental results which demonstrate the merits of promoting their practice.