There are several ethical decision-making models that could be used as a basis to develop an ethics training program for new independent non-executive directors. Here are a few examples:
The Ethical Decision-Making Framework by the Markkula Center for Applied Ethics: This model involves five steps: (1) Recognize that an ethical issue exists, (2) Gather information, (3) Evaluate the alternatives, (4) Make a decision and take action, and (5) Reflect on the decision and outcome. This framework can help directors identify and analyze ethical issues they may encounter.
The Four-Way Method by the Society of Corporate Compliance and Ethics: This model involves four steps: (1) Ethical analysis, (2) Legal analysis, (3) Reputational analysis, and (4) Financial analysis. This model encourages directors to consider multiple perspectives when making ethical decisions.
The Potter Box by Ralph B. Potter Jr.: This model involves four quadrants: (1) Definition (defining the situation), (2) Values (identifying the values at stake), (3) Principles (applying ethical principles to the situation), and (4) Loyalties (considering the loyalties of those involved). This model encourages directors to take a systematic approach to ethical decision-making.
The Rest Model by Lawrence Kohlberg: This model involves six stages of moral development, ranging from pre-conventional to post-conventional morality. This model can help directors understand how their own moral development influences their ethical decision-making.
I agree with the comments made by Denis above. Perhaps they can best be encompassed by the approach of casuistry which is iterative/analogous. It is case-based moral reasoning based on principlism and legalism. This approach works well within the framework of an organisation.