Artigo Científico

Resumo: Given that social regulation of corporate environmental irresponsibility is not always effective, firms can maintain a good reputation despite engaging in irresponsible behaviour. However, relatively little is known about social inaction in this context. To help fill this important research gap, a conceptual model was developed by drawing on the social cognitive theory of morality. In the empirical context of cheating on emissions by a major car manufacturer, survey research was conducted, and data were collected. The findings of this study reveal that moral disengagement acts as a shield that partially protects a firm’s reputation for sympathy against news about environmental transgressions. Green consumption values serve as a boundary condition of this effect. Specifically, consumers who exhibit a green value orientation are less likely to justify environmental irresponsibility; however, the effect of moral disengagement is stronger in this group than among those who attach less importance to green values. © 2025 The Authors