The manager does not make any contribution to the hotel, so it is negative. But, if the manager returned cash bonus to the hotel, then there is no ethic problem and he did the contribution to the hotel.
Clearly justify your point of view in this case: In my opinion, everything is possible to calculate its cost and revenue in order to determine the direction of the incident. The hotel paid 210000 CHF for new televisions, in order to get a cheap offer and personal gain, the manager accepted this supplier. Although the hotel got cheapest price but the 3.5% of it, which is 7350 CHF is unnecessary due to the greedy manager. 7350 CHF is not only a problem of ethic, it is a problem of responsibility of crime.
Write your company policy on the above case: In the IHG (Intercontinental Hotel Group), we refuse to accept any anonymous cash bonus. Because as a staff of IHG, the most important thing is to be a part of a team and creat benefit to our company. This is the basic ethic of IHG. Once we discovered this incident like collect anonymous cash bonus and caused company financial loss. The IHG will fire this staff immediately and call the police depend on the severity of the loss because of moral