A Cognitive Elaboration Model of Sustainability Decision Making: Investigating Financial Managers’ Orientation Toward Environmental Issues

Journal of Business Ethics 117 (4):735-751 (2013)
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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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References found in this work

Thinking, Fast and Slow.Daniel Kahneman - 2011 - New York: New York: Farrar, Straus and Giroux.
The Politics of Stakeholder Theory.R. Edward Freeman - 1994 - Business Ethics Quarterly 4 (4):409-421.
The measurement of moral judgment.Anne Colby - 1987 - New York: Cambridge University Press. Edited by Lawrence Kohlberg.

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