| Abstract: | This paper examines why firms selectively adopt ‘beyond‐compliance’ environmental policies. It argues that existing explanations based on factors external to firms are under‐specified and a focus on internal dynamics is also required. It draws insights from institutional theory, corporate social performance perspective, and stakeholder theory and relates them to internal processes. Beyond‐compliance policies are adopted, if at all, due to two types of intra‐firm process: power based and leadership based. These processes arise under different conditions and lead to different types of outcome. Copyright © 2001 John Wiley & Sons, Ltd and ERP Environment |
