As the CIMA Strategic Case Study (SCS) approaches, one consistent differentiator between strong and average scripts is the candidate’s ability to demonstrate ethical and professional judgement. Examiners repeatedly emphasise that success at the strategic level is not about repeating models — it is about applying ethics, governance, and judgement in the context of a complex commercial scenario.

For the Cewmlator case, integrity will be tested in how you advise the Board on decisions involving automation, safety, sustainability, and disclosure. These are not simply technical matters — they are ethical leadership questions that reveal whether a candidate can think like a senior finance professional.

1. E3 Perspective: Ethics as Strategic Governance

From an E3 (Strategic Management) standpoint, ethics is not a side issue. It is central to governance, accountability, and long-term value creation. When advising the Board, your task is to connect ethical integrity to Cewmlator’s strategic objectives and stakeholder confidence.

Ask yourself:

• Does this decision align with Cewmlator’s mission, vision, and values?
• Will it enhance or damage stakeholder trust?
• How would this be perceived in an integrated report or by regulators?

For example, when discussing the Eastland factory incident or automation investment, the ethical analysis should go beyond compliance. It should address whether the company’s culture, reporting tone, and governance mechanisms promote genuine accountability.

2. How Examiners Award Marks on Ethical Judgement

Examiners look for structured, professional reasoning — not personal opinion. High-scoring scripts:

• Identify the ethical dilemma clearly (e.g., transparency vs. reputational protection).
• Apply the CIMA Code of Ethics — integrity, objectivity, professional competence, confidentiality, and professional behaviour.
• Evaluate consequences for each stakeholder group — employees, investors, regulators, community.
• Conclude with a balanced, justified recommendation that shows commercial realism and integrity.

Ethical reasoning earns marks across E3, P3 and F3 — it demonstrates leadership, risk awareness, and value protection. A response that integrates these dimensions can easily convert a borderline pass into a strong credit.

3. Suggested Professional Phrases for Ethical Integration

Use board-level, objective language. Avoid personal views (“I think…”), and write as an advisor to the Board. Here are examples of phrases examiners reward:

• “The Board should ensure that transparency and accountability remain central to decision-making.”
• “In line with CIMA’s ethical principles of integrity and professional behaviour, full disclosure would strengthen stakeholder confidence.”
• “The reputational risk of omission may outweigh short-term financial gains.”
• “Ethical governance requires that Cewmlator balances commercial objectives with its duty of care to employees and society.”
• “This approach aligns with the organisation’s long-term sustainability commitments and enhances trust capital.”
• “Professional judgement must reflect both compliance and the spirit of good governance.”

Each of these sentences signals maturity of thought, clarity, and strategic awareness — exactly what the examiner wants to see.

4. Practical Advice for the Exam Room

• Integrate ethics naturally into every recommendation — not just when asked.
• Whenever you make a financial or operational proposal, include a line on ethical or reputational implications.
• Adopt a Board advisory tone: concise, objective, and forward-looking.
• In time pressure, use the “Ethics Quick Check”: Is this action fair, transparent, and in line with Cewmlator’s stated values?

Final Reflection

Ethical judgement is the hallmark of a strategic finance leader. For Cewmlator, where the Board faces scrutiny over safety, automation, and ESG commitments, examiners will reward candidates who think beyond profit — those who link integrity to sustainable strategy.

In the SCS, integrity is not just a moral test. It is a measure of your readiness to represent the profession. When you write as a trusted advisor who upholds ethics, you do not just earn marks — you demonstrate the mindset of a CIMA-qualified strategic leader.

Written by Keystone Academia – Supporting CIMA SCS students to think strategically, act ethically, and perform professionally.