Steps:

1. Gather the facts (while recognising uncertainties and limitations)
2. Define the ethical issues (don't jump to solutions) or values in conflict
3. Identify the affected parties (the stakeholders)
4. Identify the obvious alternatives open to the decision maker
5. Identify the consequences of each alternative on each stakeholders
6. Select the alternative that will minimize the bad consequences and maximize the positive ones
7. Identify your obligations to different stakeholders
8. Consider your character and integrity
9. Think as a non-consequentialist (deontology, values, rights, veil of ignorance)
10. Gate-keeper step: check your gut (empathy, intuition): apply the "pillow test"; pay attention to your gut but don't let it make the decision for you, use the rational decision making rules

Apply the 10 steps above for the ethical dilemma below:

The plant manager in one of ABC Company's five plants. You've worked for the company for 15 years, working your way up from the factory floor, after the company sent you to college. Your boss just told you, in complete confidence, that the company will have to lay off 200 workers. Luckily, your job won't be affected. But a rumour is now circulating in the plant and one of your workers (an old friend who now works for you) asks the question, "Well Pat, what's the word? Is the plant closing? Am I going to lose my job? The closing on our new house is scheduled for next week, I need to know!" What should you say? What will you say?