The relationship between business and the environment is now well documented (cf. Fischer and Schot, 1993; McDonagh and Prothero, 1977). Interests on environmental degradation began in the 1960s in Western Europe and North America, prompted by incidents such as heavy smog caused by industrial activities in London[1]. In the 1970s, civil society started to realize more clearly the negative environmental consequences of business activities. However, the predominant focus of civil movements (such as the ‘Greens’ in Germany) on conservation-related issues at the time led business to disregard the environment as a threat to its operation and reputation. Business’s traditional response towards environmental issues remained antagonistic with little care about the costs of business activities towards the environment (Utting, 2000). In fact, environmental protectionism was considered a nuisance to business enterprise for the most part. Businesses tended to deny or avoid their environmental responsibilities and opposed those developments designed to control performance (Tilley, 1999). Hence, business generally remained in denial of its environmental responsibility, despite the development of increasingly complex pollution control legislation in many parts of Western Europe, North America and Japan.