Ethical Decision-Making in Organizations: Foundations, Frameworks, and Emerging Challenges

This article explores ethical decision-making as a cornerstone of organizational resilience and sustainability. Drawing on classical theories—including deontology, consequentialism, and virtue ethics—it provides a foundation for understanding ethical reasoning in organizational contexts. The discussion extends to structured decision-making models such as Rest’s Four-Component Model and the PLUS Model, showing how they translate principles into practice. Practical applications are highlighted across human resources, marketing, financial management, and technology, with a particular emphasis on nonprofit organizations operating under resource constraints. The role of ethical leadership in shaping organizational culture and modeling values is emphasized, alongside case studies that demonstrate how ethical frameworks strengthen donor trust and operational accountability. Emerging challenges, including globalization, technological innovation, and sustainability imperatives, are analyzed as evolving dimensions of ethical responsibility. For scholars, this article contributes to debates in organizational ethics and nonprofit management. For practitioners, it offers frameworks and strategies to embed ethics as a driver of credibility, accountability, and long-term impact.