Histoire et philosophie : le dialogue Foucault-Veyne

In this essay, the author explores the paradox of numbers in the field of business ethics. Although quantitative practices are ubiquitous, they remain poorly theorized as ethical objects. Historically, the French critical tradition has focused on the power of numbers in matters of governmentality, social control, and financialization. However, quantification can also support social justice objectives, as demonstrated by initiatives that promote human rights or the Sustainable Development Goals. The uncontrolled proliferation of indicators (especially for Environmental, Social, and Governance, or ESG) presents important ethical choices: what to measure, how to do so, and for what purposes? This essay calls for the development of theoretical frameworks adapted to the materiality of quantitative practices and highlights the crucial role that critical accounting can play in the development of these ethical tools.