Convergence or Divergence: Comparing Environmental Criteria Among Affiliating Organizations




Garcia, Allison Sierra

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Environmental auditing is the measurement and assessment of company compliance with federal environmental laws and private sectors environmental management criteria. This auditing system ensures companies are in compliance with applicable standards and regulations. The methods and standards are constantly developing as our environmental impacts and demands change. This study examines the progression of environmental auditing standards between partnering companies and determining whether there is a convergence or divergence in criteria. The relationship between the companies in the study is engaged in strategic alliances. Deere & Co., Topcon Positioning Company and Wacker Neuson’s 2014-2017 internal environmental actual results and future projection targets are used in the study to compare convergence in standards between companies. The study finds that Deere & Co., Topcon Positioning Company and Wacker Neuson’s environmental criteria is divergent.



auditing, environmental, economics, standards, ecofriendly, financial reports, Honors College


Garcia, A. S. (2018). Convergence or divergence: Comparing environmental criteria among affiliating organizations (Unpublished thesis). Texas State University, San Marcos, Texas.


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