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<p>Moral disengagement (MD) describes a set of eight cognitive tactics that employees routinely adopt to justify wrongdoing. A common practice in the field is to assess moral disengagement as a singular construct, which is then used to predict a host of (mostly) negative work behaviors. In the present research, we revisit the factor structure of moral disengagement to evaluate whether specific tactics capture unique and meaningful variance. If so, we test whether they offer incremental insights into understanding a critical workplace issue—employees’ attitudes towards and support of an organization’s triple bottom line (TBL: People, Planet, and Profit) strategic focus. First, we accumulate reliable measures for each tactic. Next, across three studies, we find strong support for a bifactor structure with a “global” MD factor and eight “specific” factors. In Study 2, we demonstrate that, beyond global MD, specific tactics predict employees’ attitudes towards People, Planet, and Profit initiatives. In Study 3, we replicate and extend these findings by linking global and specific MD tactics directly and indirectly (through corresponding TBL attitudes) to employees’ behavioral support of online petitions of corporate TBL initiatives. Specifically, controlling for political affiliation and global MD, dehumanization and distortion of consequences <i>negatively</i> predict employee support of corporate People (e.g., diversity, equity and inclusion (DEI)&#xa0;initiatives) and Planet initiatives. In contrast, euphemistic labeling <i>positively</i> predicts support for corporate Profit-focused initiatives. Overall, our findings illustrate that moral disengagement can be conceptualized as a global construct or eight distinct tactics, with the latter showing potential for understanding novel workplace phenomena.</p>

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Moral Disengagement and the Triple Bottom Line: The Roles of Disengagement Tactics in Understanding Employee Reactions to People, Planet, and Profit Corporate Initiatives

  • 期刊论文

  • 发表日期：

    2025年11月3日

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  • Babatunde Ogunfowora,
  • Jenelle A. Morgan,
  • Mohammad Khalilinejad,
  • Viet Quan Nguyen

摘要

Moral disengagement (MD) describes a set of eight cognitive tactics that employees routinely adopt to justify wrongdoing. A common practice in the field is to assess moral disengagement as a singular construct, which is then used to predict a host of (mostly) negative work behaviors. In the present research, we revisit the factor structure of moral disengagement to evaluate whether specific tactics capture unique and meaningful variance. If so, we test whether they offer incremental insights into understanding a critical workplace issue—employees’ attitudes towards and support of an organization’s triple bottom line (TBL: People, Planet, and Profit) strategic focus. First, we accumulate reliable measures for each tactic. Next, across three studies, we find strong support for a bifactor structure with a “global” MD factor and eight “specific” factors. In Study 2, we demonstrate that, beyond global MD, specific tactics predict employees’ attitudes towards People, Planet, and Profit initiatives. In Study 3, we replicate and extend these findings by linking global and specific MD tactics directly and indirectly (through corresponding TBL attitudes) to employees’ behavioral support of online petitions of corporate TBL initiatives. Specifically, controlling for political affiliation and global MD, dehumanization and distortion of consequences negatively predict employee support of corporate People (e.g., diversity, equity and inclusion (DEI) initiatives) and Planet initiatives. In contrast, euphemistic labeling positively predicts support for corporate Profit-focused initiatives. Overall, our findings illustrate that moral disengagement can be conceptualized as a global construct or eight distinct tactics, with the latter showing potential for understanding novel workplace phenomena.