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

Edina Eberhardt-Toth (edina.eberhardt-toth@icn-artem.com) and David Wasieleski
Additional contact information
Edina Eberhardt-Toth: CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine, ICN Business School
David Wasieleski: Duquesne University [Pittsburgh], ICN Business School

Post-Print from HAL

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.

Keywords: Person–situation interactionist perspective; Ethical decision making; Defining issues test 2; Corporate environmental responsibility; Chief financial officers; Cognitive moral development (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations: View citations in EconPapers (7)

Published in Journal of Business Ethics, 2013, 117 (4), pp.735 - 751. ⟨10.1007/s10551-013-1715-1⟩

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01369293

DOI: 10.1007/s10551-013-1715-1

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD (hal@ccsd.cnrs.fr).