Planning can focus upon taking ethical and morally approved actions or upon the darker side and hence upon immoral, amoral or unethical actions.

A person, team or organization engaged in ethical planning is incorporating concerns about ethical behaviors and actions and social issues into consideration when evaluating alternative courses of action and making decisions.

Plans must be made in a world of economic, ethical, political and social realities. Unethical conduct is often prohibited by law and in so-called gray areas moral and social prohibitions should inform, constrain and guide planning decisions.