Responsibility for ethical action (adapted from CMA exam). Cindy Walters recently joined Fertilizers, Inc., as assistant controller. Fertilizers, Inc., processes chemicals for use in fertilizers. During her first month on the job, Cindy spent most of her time getting better acquainted with those responsible for plant operations. Cindy asked the plant supervisor what the procedure was for the disposal of chemicals. The response was that he (the plant supervisor) was not involved in the disposal of waste and that Cindy would be wise to ignore the issue. Of course, this just drove Cindy to investigate the matter further. Cindy soon discovered that Fertilizers, Inc., was dumping toxic waste in a nearby public landfill late at night. Further, she discovered that several members of management were involved in arranging for this dumping. Cindy was, however, unable to determine whether her superior, the controller, was involved.

Cindy considered three possible courses of action. She could discuss the matter with her controller, anonymously release the information to the local newspaper, or discuss the situation with an outside member of the board of directors whom she knows personally.

a. Does Cindy have an ethical responsibility to take a course of action?

b. Of the three possible courses of action, which are appropriate and which are inappropriate?