A Cognitive Elaboration Model of Sustainability Decision Making: Investigating Financial Managers’ Orientation Toward Environmental Issues
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...
| Authors: | ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2013
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| In: |
Journal of business ethics
Year: 2013, Volume: 117, Issue: 4, Pages: 735-751 |
| Further subjects: | B
Defining issues test 2
B Person–situation interactionist perspective B Chief Financial Officers B Corporate environmental responsibility B Cognitive Moral Development B Ethical decision making |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
| Summary: | 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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| ISSN: | 1573-0697 |
| Contains: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1007/s10551-013-1715-1 |