Cet article étudie les techniques de neutralisation mobilisées par les professionnels du marketing lorsqu’il s’agit de justifier des pratiques non éthiques adoptées pour le compte de leur organisation. Pour cela dix-sept récits collectés auprès de praticiens dans deux secteurs controversés (alcool et tabac) ont été analysés. Trois stratégies d’argumentation sont identifiées : la moralisation de l’activité via l’organisation vertueuse, la déresponsabilisation au nom de la loi trop contraignante et la rationalisation économique.
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