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Framework for Business Ethics
Equland Parker
University of Phoenix
ACC/543
Thomas Myers
October 20, 2025
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Framework for Business Ethics
WH Framework Chart: L’Oréal and the Trzaska Case
W (Who are the
Stakeholders?)
Potential Effects H (How: Ethical
Guidelines & Core
Values)
Relevant L’Oréal
Core Values /
Exhibit 2.3 Primary
Values
Steven J. Trzaska
(Head of U.S. Patent
Legal Team)
Termination for
refusal to file
unmerited patents;
ethical and
professional harm.
Follow legal and
professional ethics;
prioritize integrity
and honesty over
quota demands.
Integrity,
Accountability,
Honesty, Rule of
Law
L’Oréal USA
(Regional
Subsidiary)
Risk to corporate
reputation; internal
conflict between
ethics and
performance
metrics.
Align global
corporate goals with
U.S. legal and ethical
obligations.
Responsibility,
Respect,
Sustainability,
Transparency
L’Oréal S.A. (Parent
Company)
Potential
reputational and
legal exposure if
unethical patents
are filed; conflict
between
productivity and
ethics.
Ensure that
performance
expectations are
consistent with
ethical compliance.
Responsibility,
Integrity, Fairness
Employees in the
Patent Department
Pressured to
compromise ethics
to meet quotas; job
insecurity.
Foster ethical
autonomy and
provide channels for
ethical reporting
without retaliation.
Respect,
Accountability,
Trust
Consumers and the
Public
Possible loss of trust
in L’Oréal’s
innovation claims
and brand integrity.
Ensure
transparency and
truth in intellectual
property claims.
Honesty, Trust,
Transparency
Legal and
Professional
Regulatory Bodies
Potential for ethical
violations by a
corporate legal
Adhere strictly to
professional
conduct codes and
Rule of Law,
Integrity,
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(USPTO, PA Bar) department;
undermines
professional
standards.
intellectual property
laws.
Accountability
Shareholders Short-term impact
on patent output;
long-term benefit
from sustained
brand trust and
compliance.
Support ethical
corporate
governance that
protects long-term
brand value.
Responsibility,
Sustainability,
Accountability
Explanation and Analysis
Stakeholders and Values Considered
The main stakeholders in this ethical dilemma include Steven J. Trzaska, L’Oréal USA
and S.A. management, employees, consumers, and regulatory authorities. Trzaska represented a
stakeholder group grounded in ethical and legal compliance, prioritizing professional integrity
and adherence to USPTO and Pennsylvania Bar standards. Conversely, L’Oréal management
catered to shareholders and corporate leadership, emphasizing productivity metrics and global
consistency rather than ethical considerations. L’Oréal’s decision to terminate Trzaska reflected
a prioritization of corporate performance and conformity over ethical accountability. According
to the WH Framework, this reflects an imbalance between utilitarian outcomes (profitability) and
deontological ethics (duty to act lawfully and morally).
Ethical Conflict
Trzaska’s refusal to submit non-patentable applications aligns with the ethical principle
of nonmaleficence—to do no harm—and the legal profession’s emphasis on truth and fairness.
L’Oréal’s insistence on fulfilling a quota, despite conflicting directives to improve patent quality,
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created a moral hazard by incentivizing unethical compliance. The conflicting pressures illustrate
how organizational culture and quantitative performance demands can distort ethical judgment
when not tempered by a strong ethical decision-making framework.
Self-Reflection
How the WH Framework Helped Analyze the Situation
The WH Framework provided a structured approach to identify affected stakeholders
('Who') and the ethical principles guiding each decision ('How'). This dual perspective helped
reveal that Trzaska’s ethical duty was legally and morally sound, while L’Oréal’s decision-
making process lacked a stakeholder-centered balance. The framework encourages decision-
makers to consider both short-term business implications and long-term ethical integrity,
preventing tunnel vision around corporate metrics.
How the WH Framework Helps Managers Make Decisions
For managers, the WH Framework transforms ethics from an abstract concept into a
practical decision-making tool. It ensures that decisions reflect both organizational mission and
societal accountability, promoting consistency between corporate culture and ethical practice.
Managers using the framework are better equipped to anticipate stakeholder reactions, mitigate
risks, and reinforce ethical norms within their teams.
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What Decisions the WH Framework Would Help Me Make as a Manager
As a manager, the WH Framework would guide decisions where ethical trade-offs
intersect with operational demands—for instance, in regulatory compliance, employee discipline,
performance measurement, and public communications. It helps ensure that every strategic
action—whether firing an employee, setting production targets, or approving product claims—
considers legal, ethical, and human implications alongside profitability. Ultimately, it reinforces
the principle that long-term sustainability derives from ethical consistency, not expedient
performance.
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References
Kubasek, N. K., Browne, M. N., Herron, D. J., Dhooge, L. J., & Barkacs, L. L. (2020).
Dynamic Business Law (6th ed.). McGraw-Hill Education.
Trzaska v. L’Oréal USA, Inc., 865 F.3d 155 (3d Cir. 2017).
