Legality rating and corporate efficiency: evidence from a conditional nonparametric frontier analysis

Unlocking the Power of Ethical Governance: The rising importance of policies promoting legality and ethics in contemporary societies. Government, as a driving force, plays a pivotal role in fostering economic development and countering illegal practices and unfair competition. The revelation of firms’ official information regarding their legal, fiscal, and ethical standings is crucial in interactions […]

Cracking a brick in the master’s house: counter practices as counter-accounts of difference and survival

In this text, the authors explore the empowering journey of a group of ten Black immigrant women in France and Senegal as they challenge oppressive systems rooted in gender, class, and race. Over the course of 13 years, the authors draw from diary notes and Black feminist perspectives, particularly Audre Lorde’s work on difference and […]

L’audit RSE à la croisée des chemins. Ce que nous enseigne le vécu quotidien des auditeurs

Cet article contribue à la littérature croissante sur les enjeux relatifs à l’audit RSE en prenant un angle d’analyse inédit, celui du vécu quotidien des auditeurs. À travers une double ethnographie en cabinet d’audit, les auteurs montrent qu’il existe un décalage entre la conception qu’ont les entreprises de ce qu’est (et devrait être) la RSE […]

Measuring and Communicating Business Ethics Jean-Pascal Gond, Rieneke Slager

The aim of the section is to examine, empirically and theoretically, the dynamics of measurement and communication in business ethics, and to investigate the ethical implications of how measures are produced, used, communicated, performed, and transformed. The reliance on metrics, numbers, ratings, rankings, and league tables to evaluate and communicate individual and organizational performance is such a pervasive social, scientific, and business practice that it is often taken-for-granted, including when measuring and reporting on corporate social responsibility, ethics, or sustainability by practitioners and academics alike. Hence, we seek to problematize and reflect on ethical issues inherent to metrics as well as communicative practices informed by numbers.
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A holistic view on the opportunities and threats of normative control: a literature review

Normative control, or control through organizational culture, has been widely discussed
since the 1960s in the management literature. Despite a growing body of
research, the concept remains difficult to grasp in its multiple facets and is often
approached in a partial and partisan way by scholars and practitioners alike. In this
article, we conduct a comprehensive review of the abundant but fragmented literature
on normative control, aimed at providing a holistic synthesis of the topic. We
take stock of the literature, present descriptive statistics and unravel a chronology
of four research streams, consisting of cultural optimists, critics, skeptics, and neocritics.
Our findings also identify and describe behavioral levers and organizational
accelerators that encourage the use of normative control, as well as operational sideeffects
and behavioral inhibitors that discourage its use. We contribute to the literature
by offering a unique integrative model of the opportunities and threats of
normative control by highlighting their interconnections and tensions, leading to
promising avenues for future research. In doing so, we wish to transcend ideological
debates and bring clarity, nuance, and pragmatism to a concept that could help
address pressing organizational challenges related to purpose, employee wellbeing
and workplace culture.