Robin, a middle management employee, becomes aware of accounting irregularities in financial reports submitted by his boss, Brooke, which suggest that Brooke has diverted $10,000.00 to the company's sustainability initiative rather than distributing the funds to the purchasing department budget as intended. The sustainability initiative has facilitated major improvements in local water quality standards and, as a result, the overall health of the community has markedly increased, at a sizeable savings of medical costs (approximately $50,000.00 in medical savings in the current year alone. What considerations should be most important to Robin's ethical decision-making process?
a. Only the illegality of the diversion of the money.
b. The illegaility of the diversion of the money and the fiduciary duty that Brooke owes to the Company.
c. The negative consequences that Robin might face if he blows the whisle on his boss.
d. The fact that everyone in the department does it.