ABSTRACT
Regardless of the focus of the firm’s corporate sustainability strategy, all components of the firm’s commitment to corporate sustainability are based on the decisions made by the firm’s managers. This chapter highlights the complex interactions that can occur when managers develop and implement their corporate sustainability decisions. While it is expected that managers will always make “rational” decisions, it is not always the case and it may not be the best approach to take in certain circumstances when the firm needs to quickly address corporate sustainability issues which could have a negative impact on the firm if a solution is not properly developed and executed. Concepts that are presented in this chapter include: rational decision making; avoidance decision making; logical incrementalism; decision biases; sensemaking; systems development; and management control systems. The chapter opens with a description on how Goodera Information Technologies facilitates the corporate sustainability process for its clients. The chapter ends with a description of how the company Valutus incorporates corporate sustainability values in the decision-making process.
