| Title |
A Cognitive Elaboration Model of Sustainability Decision Making: Investigating Financial Managers' Orientation Toward Environmental Issues |
| ID_Doc |
78521 |
| Authors |
Eberhardt-Toth, E; Wasieleski, DM |
| Title |
A Cognitive Elaboration Model of Sustainability Decision Making: Investigating Financial Managers' Orientation Toward Environmental Issues |
| Year |
2013 |
| Published |
Journal Of Business Ethics, 117, 4 |
| Abstract |
This empirical paper examines individual-level cognitive factors associated with developing an orientation to sustainable development issues among a population of business practitioners from France. Across two studies, we survey 180 financial managers and 83 finance students, as well as 144 managers from other business disciplines and 117 non-finance business students. We consider ability and motivation variables integrated and adapted into a cognitive elaboration model for sustainable decision making. Specifically, we examine the degree of influence of two factors on the ethical sensitivity to sustainability: the moral maturity of the individual, and the perceived moral intensity of a sustainability issue. Our investigation offers insights into how financial managers perceive the importance of sustainability for corporate strategy. |
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