This paper pertains to research works aiming at linking ethics and automated reasoning in autonomous machines. It focuses on a formal approach that is intended to be the basis of an artificial agent’s reasoning that could be considered by a human observer as an ethical reasoning. The approach includes some formal tools to describe a situation and models of ethical principles that are designed to automatically compute a judgement on possible decisions that can be made in a given situation and (...) explain why a given decision is ethically acceptable or not. It is illustrated on three ethical frameworks—utilitarian ethics, deontological ethics and the Doctrine of Double effect whose formal models are tested on ethical dilemmas so as to examine how they respond to those dilemmas and to highlight the issues at stake when a formal approach to ethical concepts is considered. The whole approach is instantiated on the drone dilemma, a thought experiment we have designed; this allows the discrepancies that exist between the judgements of the various ethical frameworks to be shown. The final discussion allows us to highlight the different sources of subjectivity of the approach, despite the fact that concepts are expressed in a more rigorous way than in natural language: indeed, the formal approach enables subjectivity to be identified and located more precisely. (shrink)