This working paper empirically establishes types of corporate environmental strategies (CES) and analyses their determinants, as well as their link to firms' environmental management activities. The approach presented in this working paper aims to identify environmental strategies empirically, i.e. it follows an inductive approach. The research questions which this working paper aims to study are: (i) do the observable environmental attitudes of firms in Germany and the UK form consistent patterns; (ii) based on these patterns, is it possible to derive types of corporate environmental strategies...