This is a didactic simulation based solely on publicly available information. It does not represent any personal or institutional judgment.

The methodology, duly registered, calculates how ethically coherent each decision is with the values of the individual and the organization, through what we call Diagnóstico Ético Aplicado™ (Applied Ethical Diagnosis™).

It’s important to note: depending on the ethical principles adopted, the TEC value changes.

We applied the model to the ethical dilemma faced by Sergio Rial upon discovering the accounting inconsistencies at Americanas. Below are four possible alternatives, with their corresponding TECs and a summary of the ethical rationale behind each one:

Expose and leave → Personal TEC: 137.5 | Institutional TEC: 49.5
Manage internally without disclosure → Personal TEC: 45.0 | Institutional TEC: 100.0
Expose and remain → Personal TEC: 121.0 | Institutional TEC: 110.5
Expose and leave (actual decision) → Personal TEC: 142.5 | Institutional TEC: 122.0

The decision that became reality was the most ethically coherent one, considering the concrete scenario and the values at play.

Ethics is not just about intention — it’s also about context, perception, and consequence. And yes: it can be mathematically calculated, logically justified, and consistently explained across all decision paths.

Most importantly, without ever losing sight of the essential human role in decision-making.

If you’re interested in applying this model to your organization, we’re ready to support you.