Dramatic increase of social concerns on the environments has led companies to take into account environmental issues in strategic decision-making. The strategic consideration on environmental management is essential to the modern companies. This study was initiated with a research purpose to explain the level and the characteristics of corporate environmental strategy through comparing the Hyundai, GM and Toyota Motor Company. The research method adopted by this research is a case analysis. The degree of environmental management strategy was evaluated in functional sectors or value chain including the production, research and development, procurement, logistic and recycling etc. Consequently, this study could find that Toyota is the most advanced company in the level of environmental management strategy. Also there are many differences among three companies in the level and degree of environmental management strategy. Hyundai and GM did not consider environmental management in foreign subsidiaries as much as Toyota. Motor Company. Also the study find out there are actual gaps between the rhetoric and reality in environmental management strategy in Hyundai Motor Co. All companies included in this study consider importantly ISO14001 as the tool to maintain the environmental management of their companies.