This study explores both the negotiating styles and moral reasoning pr
ocesses of business people and governmental officials in Taiwan, so as
to provide a footing for ''outsiders'' when negotiating with Taiwanes
e over environmental concerns. Findings imply that Taiwanese business
people and governmental officials can and will reason both at the conv
entional level and at the postconventional level of moral judgment. Bu
t, results of this study also indicate that Taiwanese negotiating styl
es do not necessarily match their levels of moral reasoning. With resp
ect to pollution concerns. Taiwanese seem unwillingly to accept respon
sibility as autonomous individuals. Instead, responsibility is accepte
d when mandated by the law.