Perceptions Of Environmental Sustainability

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Gwendolen B. White
Mandy J. Cleveland
Michael J. White

Keywords

Sustainability accounting, environment, semantic differential, multi-dimension scaling

Abstract

This study examines attitudes toward environmental sustainability among college students.  The new area of “sustainability reporting” identifies business practices that are associated with environmental and social costs.  When these costs are known, managers can take steps to reduce them, resulting in improved profit and lessened environmental impact.  Many believe it has great potential to change the way business is practiced.  Responses were analyzed using multidimensional scaling analyses, permitting comparison of the perceived similarity and dissimilarity of “sustainability” to other environmentally significant terms.  Results from these and semantic differential analyses showed that sustainability is perceived positively, although it is not perceived as especially dynamic nor is it associated with sound economics.  Suggestions for educating students and the public about sustainability reporting are offered.

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