What is it about?
Why do firms that implement the same sustainability initiatives have different outcomes? This research explores managers' mindsets and their role in shaping sustainability outcomes. Managers' values, assumptions, and priorities influence how they approach sustainability challenges: the initiatives they select, how they implement them, and how they measure their success. Because managers must continually respond to changing organisational priorities, stakeholder expectations, and external pressures, their approaches to sustainability are rarely fixed. Instead, managers likely use multiple mindsets simultaneously, or shift between them over time. This paper argues that these combinations of mindsets can either reinforce or undermine the firm's sustainability efforts.
Featured Image
Photo by Mike Enerio on Unsplash
Why is it important?
Organisations face growing pressure to become more sustainable, but they have limited time, resources, and capacity to implement sustainability initiatives. Managers must make difficult decisions about which initiatives to prioritise, how to implement them, and evaluate their success. These decisions matter because the same sustainability initiative can produce very different outcomes depending on the assumptions, goals, and priorities that guide it. By understanding the different mindsets that shape sustainability decisions, managers can be more intentional in their approach, increasing the chances of delivering meaningful environmental, social, and economic benefits.
Perspectives
This research was inspired by my experiences working across different organisations and observing how the "same" sustainability initiatives often produced different outcomes. On the surface, firms might adopt the same practices, but their implementation and success varied considerably. This sparked my curiosity about what drives these differences. As sustainability has become a strategic priority for many organisations, managers are faced with an overwhelming range of frameworks, standards, reports, and recommendations outlining potential pathways towards more sustainable futures. While these resources provide valuable guidance, they are often abstract and difficult to translate into concrete organisational practices. At the same time, managers operate under real constraints. They have limited time, budgets, staff, and organisational attention, meaning they must make difficult decisions about which sustainability initiatives to pursue, how resources should be allocated, and what outcomes should be prioritised. By asking how managers think about sustainability and how those beliefs influence their actions, this paper examines the underlying mindsets that shape their decisions. For example, what does sustainability mean to a manager? Is it primarily about improving operational efficiency and reducing costs? Building long-term organisational resilience? Or contributing to broader environmental and social change? The answers to these questions influence not only which initiatives are selected, but also how success is defined and measured. What I find the most interesting about this paper is the identification of four "orientations towards sustainability" - e.g., four ways managers tend to think about sustainability. These orientations are not inherently good or bad. They each contribute to sustainability in different ways, and managers likely use more than one at a time, blending objectives such as profitability and resilience. Future research on how these orientations interact could provide a richer picture of sustainability decision-making and help explain why organisations following similar pathways have different outcomes. Acknowledging this complexity is important because firms tend to implement multiple sustainability initiatives, and managerial assumptions accumulate over time.
Claire Beach
University of Auckland
Read the Original
This page is a summary of: Under construction: how managerial cognition shapes sustainable transition pathways, Corporate Governance The International Journal of Business in Society, April 2026, Emerald,
DOI: 10.1108/cg-02-2025-0107.
You can read the full text:
Contributors
The following have contributed to this page







