IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01369293.html
   My bibliography  Save this paper

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
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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. 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.
    3. Julia Benkert, 2021. "Reframing Business Sustainability Decision-Making with Value-Focussed Thinking," Journal of Business Ethics, Springer, vol. 174(2), pages 441-456, November.
    4. 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.
    5. 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.
    6. 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.
    7. 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.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01369293. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.