Although
the result does not justify this study's hypothesis, the hypothesis is
consistent with the empirical findings of some previous works (Carter
et al., 1999; Carter and Carter, 1998; Carter and Jennings, 2004).
The present finding of lack of impact of regulatory pressure may be
explainable by the indifference of some firms towards government
legislation and potential threats from activist groups. From the
regulatory perspective of government and interest groups, more
strict and coercive environmental laws and consensuses should be
enacted and implemented to push Taiwanese firms to increase their
adoption of green purchasing.