Measuring ethics

"What can't be measured can't be managed" - the Anglo-Saxon adage is a little excessive, but all managers agree on the usefulness of having indicators at their disposal to assess trends, set objectives and communicate on a solid basis. It concerns all functions (even if some, such as purchasing, are more concerned) and all levels of responsibility (even if management "sets the tone"). It has a visible part, but more often than not it's the hidden part that's most significant. How can we measure what we can't see? The first is to try to make the hidden visible or perceptible; the second is to measure the upstream side of behavior, i.e. the ethical climate; and the third is to measure the downstream side, i.e. the consequences of unethical behavior.