企業必須因應環境的變化而做出適當的策略決策，只有不斷加強自己核心能力，並且提出正確的策略的企業才能夠面對大環境的改變而不被淘汰。如今企業必須面臨的改變，來自環境氣候變遷而延伸出的政府與環保團體更多的要求、綠能科技的進步、消費者對綠色產品的喜好等趨勢。在這樣的外部環境下，企業除了被動地減少污染之外，其實還有更多創新的可能性藏著環境策略的背後，提早準備的企業將可以運用這些策略，建立更長久的競爭優勢。

本研究整理環境管理策略的相關研究，從歷史、能力與生態系統三個觀點分析企業環境管理思維的變化，進而提出三階段的論點：第一階段為產品（製程）改善、第二階段為價值共創，最後一階段為模式創新，這是一個由內而外的過程，先從企業內部本身的產品與製程改善做起，再結合外部其他不同產業的公司共創更高的價值，最後經由技術更新或事業再編而達成模式創新改變整個產業的遊戲規則。

為了應證三階段的管理思維演進，本研究針對美日各選擇一家領導企業：奇異電器和日立集團，作為討論的個案。美國與日本的領導企業面對的是最競爭的第一線戰場，對於環境管理有許多先進的觀點，但美日企業文化的不同，也造成兩家企業在環境管理上的差異。藉由三階段的觀點分析兩家個案公司在環境管理思維的做法，本研究期望可提供未來產業及後續研究者一個關於環境管理的做法與方向。

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