When conflict arises between profit and ethics, mangers have to examine the legal and ethical aspects of the decision. They have to look at all entities that may be affected by this decision, but sometimes managers are faced with dilemmas that are difficult to handle. “A firm’s commitment to business ethics can be measured by tendency of its employees, from top down, to adhere to laws, regulations, and moral standards relating to product safety and quality, fair employment practices, the used of confidential information for personal gain, community involvement, and illegal payments to obtain business” (Ehrhardt, M. & Brigham, E., 2014, pg. 10). The dilemma with the Norfolk Southern company is that the mangers are aware of its trains are polluting