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Drawing on the findings of an ongoing major empirical stud!, of UK cor
porate attitude, this paper presents an exploratory analysis designed
to provide an analytical instrument that will enable the identificatio
n of influences acting on companies in this field. The model is theref
ore intended to be more than an audit tool. Key influences are identif
ied as falling into three distinct categories: external factors, which
include pressure derived from the market and from legal-regulatory re
quirements; mediating factors, which include attitudinal stimuli such
as leadership and company ethos; and moderating factors, which include
contextual issues such as opportunities to achieve reward, the effect
s of technology, and corporate capability. It is argued that there are
infinite responses that a company could develop, and seven archetypal
states, which are syntheses of actual attitudes and responses, are pr
oposed. The model highlights the distinctive characteristics of each c
ompany type, in relation to key influences, and distinguishes between
proactive, reactive and pragmatic companies. Additionally, the model i
ndicates how changes to key influences allow companies to move between
archetypes non-sequentially.