This study, conducted with a sample of 166 French HR professionals, aims to analyze ethical judgment within the decision-making process regarding whistleblowing during the recruitment phase. HR directors play a pivotal role in organizations, as they are responsible for ensuring best practices and compliance with the Sapin II Law. The dilemmas presented consist of six original scenarios set within the specific context of recruitment.

The results, derived from a qualitative analysis using the Alceste software, reveal the emergence of four components of judgment: values ​​and morality, adherence to rules and procedures, the pursuit of performance, and, finally, costs.