This study examines the role of contextual and strategic factors in the development of environmental management control systems in manufacturing companies. In particular, the authors test the roles of perceived ecological environmental uncertainty, perceived stakeholder pressures, and the degree...

International tätige Unternehmen sehen sich unterschiedlich restriktiven ökologischen Anforderungen gegenüber. Demgegenüber stehen Forderungen international agierender ökologischer Anspruchsgruppen, möglichst weltweit ein einheitliches ökologisches Vorgehen zu wählen. In diesem...

This Article addresses puzzles relating to the allocation of grandfathering rights. First, when a government wishes to distribute grandfathering rights to societal actors who currently engage in a behavior that will soon be restricted, the societal actors may engage in inefficient behavior to...