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

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  • Edina Eberhardt-Toth
  • David Wasieleski

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. Copyright Springer Science+Business Media Dordrecht 2013

Suggested Citation

  • Edina Eberhardt-Toth & David Wasieleski, 2013. "A Cognitive Elaboration Model of Sustainability Decision Making: Investigating Financial Managers’ Orientation Toward Environmental Issues," Journal of Business Ethics, Springer, vol. 117(4), pages 735-751, November.
    • Handle: RePEc:kap:jbuset:v:117:y:2013:i:4:p:735-751
    DOI: 10.1007/s10551-013-1715-1
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