Journal of Business Ethics 117 (4):735-751 (2013)

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.
Keywords Chief financial officers  Cognitive moral development  Corporate environmental responsibility  Ethical decision making  Person–situation interactionist perspective
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DOI 10.1007/s10551-013-1715-1
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References found in this work BETA

The Measurement of Moral Judgment.Anne Colby - 1987 - Cambridge University Press.

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