2 This work was approved and declassified by theOECD Public Governance Committeeon23April2026. This document and any map included herein are without prejudice to the status of or sovereignty over anyterritory, to the delimitation of international frontiers and boundaries and to the name of any territory, city TheForewordand Acknowledgementswereadded to this publication by the OECD Secretariat. Attribution 4.0 International (CC BY 4.0) This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you acceptto bebound by the terms of this licence (https://creativecommons.org/licenses/by/4.0/). Attribution–you must cite the work. between the original work and the translation, only the text of original work should be considered valid.Adaptations–you must cite the original work and add the following text:This is an adaptation of an original work by the OECD.Theopinions expressed and arguments employed in this adaptation should not be reported as representing the official views of theOECD Third-party material–the licence does not apply to third-party material in the work. If using such material, you are responsible forobtaining permission from the third party and for any claims of infringement. You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses youruse of the work. Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration(PCA)Arbitration Rules 2012. The seat of arbitration shall be Paris (France). The number of arbitrators shall be one. Foreword This Practical Guide on Ethical Dilemmas serves as a core tool to support the implementation ofEgypt’sCode of Conduct and Ethics(CCE),which is currently under revision. The guide wasdeveloped under theOECD–Egypt Country Programme, within Project 3.6 & 3.7 on fighting corruption and promoting integrityin Egypt, contributing to its Output 1, which supports the effective implementation of the forthcoming CCE. Its purpose is practical: to help Egyptian public servants recognise ethical dilemmas quickly, reflect onthem using a clear structure, and act in an informed and consistent manner. It acknowledges that manyday-to-day choices involve “right-versus-right”tensions.They may arise from competing legitimate values,but alsofrom situationswhere established rules come into tension with practices that are widely followed The guide explains what ethical dilemmas are, provides a six-question checklist allowing officials to pauseand test options against fairness, legality and the public interest. It includes examples from routinesadministration situations, outlining options, risks and recommended courses of actions, as well asadaptable scripts for communicating decisions with citizens, suppliers and colleagues. Finally, it outlines Effective use of thisguide depends on strong organisational support, committed leadership, and an openculture where concerns can be raised safely, with clear procedures and protections in place. While casesof clear misconduct should be addressed through appropriate processes,the primary aim of thisguide is Acknowledgements This practical guide was prepared under the leadership of Elsa Pilichowski, Director of the Organisationfor Economic Co-Operation and Development (OECD) Public Governance Directorate (GOV) and the The report was co-ordinated by Elena Koncevičiūtė (ACIOG). The drafting was conducted by socialpsychologist and behavioural scientist Paulius Yamin and Elena Koncevičiūtė. The report greatly benefittedfrom the insights, review and comments from Janos Bertók and Andrea Uhrhammer. Input and assistanceinto the development of the paper were also provided by Frédéric Boehm, Juliette Martinez-Rossignol and The practice guide was developed as part of the OECD Egypt Country Programme and in closecollaboration with a working group comprising representatives of Egyptian state institutions, including theAdministrative Control Authority, Central Agency for Organisation and Administration, Ministry of Planningand Economic Development, Ministry of Local Development, Accountability State Authority, and National Table of contents Foreword Acknowledgements 1 Why this guide matters 2 What is an ethical dilemma?2.1. Why dilemmas are hard in day-to-day administration2.2. Quick cues to recognise an ethical dilemma 3 Guiding questions for ethical decisions 4 Common ethical dilemmas in the public service 4.1. Dilemma 1—“Please speed up my relative’s file”4.2. Dilemma 2—“It would go to waste anyway”4.3. Dilemma 3—“Can you help your nephew get a job there?”4.4. Dilemma 4—“Frame it to reflect our ambition”4.5. Dilemma 5—“I’m the manager. I can park here”4.6. Dilemma 6—“Just a small thank you for your help” 5 How to discuss dilemmas with others 5.1. One-to-one conversation (with a colleague or supervisor)5.2. Conversation with a citizen or supplier 2425 6