
*Read for you: Tetranormalization. Challenges and dynamics* The result of more than thirty years of research conducted within ISEOR, the book introduces the concept of tetranormalization to designate a normative environment structured around four poles: international trade standards, accounting and financial standards, accounting and financial standards, quality-safety-environment standards and social standards. This superposition of rules places companies in a situation of “permanent potential infringement”, where standards multiply, compete and sometimes contradict each other, making their integration complex and costly.The authors show that this normative inflation not only generates conflicts of hierarchy and application, but also real “goodwill” around the norm, carried by actors in audit, consulting and certification. Poorly integrated, standards produce significant hidden costs and a destruction of value that is invisible in traditional accounting tools. Conversely, proactive and contextualized integration can become a source of sustainable overall performance, provided that exogenous norms are transformed into appropriate endogenous practices by actors. Savall and Zardet thus advocate for an offensive strategy based on sustainably sustainable social responsibility (RSDS). By identifying and converting hidden costs — linked in particular to organizational dysfunctions, occupational health or under-productivity — companies can self-finance policies to prevent and invest in human potential. Tetranormalization is then no longer just a constraint, but a lever for strategic transformation, provided that it goes beyond a purely formal reading of compliance and places standards at the heart of management and decision-making. About the “Read for you” collection This publication is part of a series of summaries of academic work referring to issues related to Corporate Social and Social Responsibility (CSR). These notes do not present an opinion of the LedoTank think tank and do not engage its responsibility for the views expressed: they aim to provide the reader with resources to feed their thinking and make them want to go further in discovering the books and their authors.LedoTank is an association whose vocation is to fill the knowledge and understanding gap of medium-sized companies — in their modes of governance, financing, social or environmental performance.Through this partnership, Nexia S&A reaffirms its commitment to explore, with LedoTank, major contemporary societal issues and to promote an informed and responsible approach to economic development.