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

Author

Listed:
  • 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)

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.

Suggested Citation

  • Edina Eberhardt-Toth & David Wasieleski, 2013. "A Cognitive Elaboration Model of Sustainability Decision Making: Investigating Financial Managers’ Orientation Toward Environmental Issues," Post-Print hal-01369293, HAL.
    • Handle: RePEc:hal:journl:hal-01369293
    DOI: 10.1007/s10551-013-1715-1
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    Citations

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    Cited by:

    1. Belinda Wade & Andrew Griffiths, 2022. "Exploring the Cognitive Foundations of Managerial (Climate) Change Decisions," Journal of Business Ethics, Springer, vol. 181(1), pages 15-40, November.
    2. Julia Benkert, 2021. "Reframing Business Sustainability Decision-Making with Value-Focussed Thinking," Journal of Business Ethics, Springer, vol. 174(2), pages 441-456, November.
    3. Ana Criado-Gomis & Amparo Cervera-Taulet & Maria-Angeles Iniesta-Bonillo, 2017. "Sustainable Entrepreneurial Orientation: A Business Strategic Approach for Sustainable Development," Sustainability, MDPI, vol. 9(9), pages 1-20, September.
    4. Miranda J. Welbourne Eleazar, 2022. "Immoral Entrenchment: How Crisis Reverses the Ethical Effects of Moral Intensity," Journal of Business Ethics, Springer, vol. 180(1), pages 71-89, September.
    5. Janne O. Y. Chung & Sylvia H. Hsu, 2017. "The Effect of Cognitive Moral Development on Honesty in Managerial Reporting," Journal of Business Ethics, Springer, vol. 145(3), pages 563-575, October.
    6. Daniel Etse & Adela McMurray & Nuttawuth Muenjohn, 2023. "Sustainable Procurement Practice: The Effect of Procurement Officers’ Perceptions," Journal of Business Ethics, Springer, vol. 184(2), pages 525-548, May.
    7. Madeleine Feder & Barbara E. Weißenberger, 2019. "Understanding the behavioral gap: Why would managers (not) engage in CSR-related activities?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 95-126, April.

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