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The material object of ethics consists of human acts and its' formal object is the moral rectitude of human actions in relation to our natural end.
The material object of philosophy is reality itself, encompassing all aspects of existence and knowledge. The formal object of philosophy is the search for understanding and wisdom through critical analysis, logic, and reasoning about reality and fundamental questions about life, truth, and existence.
Both material and formal objects of philosophy refer to the subject matter and the focus of philosophical inquiry. The material object is the specific topic or concept being studied, while the formal object is the aspect or perspective through which the material object is examined. In other words, material object is what is being studied while formal object is how it is being studied.
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formal is just study of logic with purely formal content and material is the branch of logic that focuses the content of reasoning.
Ethics
Formal logic concerns itself primarily to the correctnes rather than than the truth of a logical process. Material logic on the other hand is the truth of a material content.
formal, material, and final
As Demsey (1999) puts it: "Ethics represents the attempt to resolve the conflict between selfishness and selflessness; between our material needs and our conscience."
Formal law is law-creating while material law is law-identifying. Thus the formal sources appear to embody the constitutional mechanism for identifying law while the material sources incorporate the essence or subject matter of the regulations
A code of ethics will clearly outline how employees and managers should perform various tasks. It is a formal statement of an organisation's primary values and the ethical rules it expects its employees to follow.