Le comportement éthique est-il mesurable dans le cadre d'un audit social ? Réflexion sur les dilemmes

Benoit Cherre () and Loubna Tahssain ()
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Benoit Cherre: Groupe Sup de Co La Rochelle
Loubna Tahssain: Groupe Sup de Co La Rochelle

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Abstract: In the time of sustainable development and social responsibility, ethics has become the key word for many organizations mission. However, to have ethical behavior from managers to employees is a difficult challenge to meet for these organizations that deontological codes cannot always achieve. The method to measure moral behavior and ethical decision inside a Social Audit represents a challenge for ethicists. This paper presents a reflexion from the concept of dilemma and its impacts on the process of ethical decision-making and his impacts in social audit. We conclude on a series of stakes how professionals have to take these considerations into a social audit.

Keywords: Business ethics; decision making; dilemma; social audit; Ethique des affaires; prise de décision; dilemme; audit social (search for similar items in EconPapers)
Date: 2011-06-02
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Published in Université de printemps de l'Audit social (Audit social & valeur(s) n°13)., Jun 2011, Agadir, Maroc. p

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00616976

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