Value Attunement: Toward a Theory of Socially Responsible Executive Decision-Making

In this paper we extend Swanson's (1999) model of attunement and her proposition that executives' receptivity to values is key to aligning corporate behaviour with broad-based expectations of responsible conduct. Our extension of her model is threefold. One, we underscore the importance of identifying values relevant to attunement. Two, we point out that pressure from special interest groups can constrain an executive's inclination to foster those values that serve the collective good. Three, we propose that ‘trustful dialogue’ can help align corporate conduct with the needs of the community at large.