What is the difference between prescriptive norms and proscriptive norms?

The fundamental distinction between prescriptive and proscriptive norms lies in the nature of the behavior they address. Prescriptive norms define socially or organizationally approved behaviors, essentially stating what individuals should do. They encourage actions that the group considers appropriate and positive. Conversely, proscriptive norms identify behaviors that are disapproved of, outlining what individuals should not do. They function to discourage and prevent actions the group deems negative or harmful. This distinction is central to shaping organizational culture and conduct within a GRC framework, as both types of norms are necessary to guide employee behavior effectively.

A. The mandatory or optional nature of a norm is separate from whether it is prescriptive or proscriptive; both types can range from informal expectations to strict, mandatory rules.

B. Both prescriptive and proscriptive norms can apply to any domain, including financial performance, ethical conduct, safety, and operational procedures, not just one or the other.

C. The source of a norm (e.g., government, industry body, internal policy) does not determine its type; regulations and standards can contain both prescriptive and proscriptive elements.

1. OCEG GRC Capability Model, Version 3.5, Section 4.2.3, "Define Culture and Conduct Objectives." This section details the need to establish "the desired culture and behaviors" and "define acceptable and unacceptable behaviors." This directly maps to the concepts of prescriptive norms (desired/acceptable behaviors) and proscriptive norms (unacceptable behaviors) as foundational elements of a GRC capability.

2. Cialdini, R. B., & Trost, M. R. (1998). Social influence: Social norms, conformity and compliance. In D. T. Gilbert, S. T. Fiske, & G. Lindzey (Eds.), The handbook of social psychology (4th ed., Vol. 2, pp. 151–192). McGraw-Hill. This foundational text defines prescriptive (injunctive) norms as specifying what one ought to do and proscriptive norms as specifying what one ought not to do (p. 155).

3. Schwartz, M. S. (2002). A code of ethics for corporate code of ethics. Journal of Business Ethics, 41(1/2), 27-43. https://doi.org/10.1023/A:1021353111423. The article discusses the content of corporate codes of ethics, which are formal manifestations of organizational norms. It implicitly distinguishes between prescriptive statements (e.g., "act with integrity") and proscriptive statements (e.g., "do not accept lavish gifts"), demonstrating the application of both norm types in a corporate governance context.