When a law tells us to do or not to do something, it implies that a recognised, established authority has decided that the action the law permits or prohibits is of some benefit to society in some way. It often happens that an ethical principle was the basis for any decision regarding this issue before the law was constructed. The fact that the law is grounded in ethical principles makes law a good point for ethical decision making. In other words, Kallman and Grillo (1996) suggest

'That when we are confronted with an ethical decision, we should first research the law'.

In some instances, the law will clearly apply and lead directly to the appropriate ethical conclusion. However, to rely solely on law as a moral guideline is clearly dangerous because as highlighted by Jennifer Wagner (1991) four possible states exist in the relationship between ethics and law. Wagner's taxonomy identifies four possible states which depend on whether a specific act is ethical or not ethical, and legal or not legal. The table below presents these states. This implies that in certain circumstances bad laws exist. Bad laws may bind rules on society that fail to provide moral guidance. Such laws may in some instances excuse a society from fulfilling certain obligations and duties, or allow a society to justify their unethical behaviour. However, beyond any doubt, law and morality do have in common certain key principles and obligations.

Legality versus Ethicality

                        Legal          Not Legal
  Ethical               I                   II
  Not Ethical       III                 IV