In my opinion Benefit Cosmetics is an ethical company, from not testing on animals to recycled packaging. However like any company improvements can always be made.
One way Benefit could improve ethically is by helping other company's by sharing them their methods in which they test their products. This would benefit Benefit because it would give them a good reputation when it comes to people's views and opinions of the company. If they reveal there methods to other customers they will get credit for this.
Another suggestion is to make sure the products are efficient in terms of what is actually in them. For example it needs to made clear on the packaging what is in the foundation. Incase their is any allergies or even they are against what is in the product. If everything in the makeup is efficient then this shouldn't really be a problem.
Some people may see it as bad if Benefit give other companies their methods of testing. However there are many benefits to it and contributing to the companies ethical behaviour. If everyone begins to not test on animals it will generally be a better society. As there is not a worry on whether or not the products are ethical or not.