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zational environmental orientation and their individual environmental orientation were significantly related to both their promotive and prohibitive voice in environmental issues. Internal auditors' perceived supervisory support for the environment was significantly related to their promotive voice, whereas internal auditors' environmental commitment was significantly related to their prohibitive voice. Moreover,

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The goal of this paper is to examine how cultural differences moderate the effectiveness of an organization’s enterprise risk management (ERM) program in sustainable decision-making. Using an experimental design, this study found that Chinese participants, characterized by a stronger prevention focus, were more proactive in mitigating environmental, social and governance (ESG)-related risks under a loss-framed risk management philosophy, whereas American participants, characterized by a stronger promotion focus, were more proactive in mitigating ESG-related risks under a gain-framed risk management philosophy. This interactive effect of matching the risk management philosophy frame to the participants’ regulatory focus was mediated by their perceived processing fluency. The implications for the literature and practice are discussed.