Sharing Vocabularies: Towards Horizontal Alignment of Values-Driven Business Functions
研究大型组织中伦理与合规（E&C）及企业社会责任（CSR）这两类价值观驱动职能的横向对齐，分析其结构与社会文化维度，提出协同增效、化解矛盾的路径，并给出研究问题与实践模型。
This paper highlights the emergence of different ‘vocabularies’ that describe various values-driven business functions within large organizations and argues for improved horizontal alignment between them. We investigate two established functions that have long-standing organizational histories: Ethics and Compliance (E&C) and Corporate Social Responsibility (CSR). By drawing upon research on organizational alignment, we explain both the need for and the potential benefit of greater alignment between these values-driven functions. We then examine the structural and socio-cultural dimensions of organizational systems through which E&C and CSR horizontal alignment can be coordinated to improve synergies, address tensions, and generate insight to inform future research and practice in the field of Business and Society. The paper concludes with research questions that can inform future scholarly research and a practical model to guide organizations’ efforts towards inter-functional, horizontal alignment of values-driven organizational practice.