How would you assign responsibility for the VW scandal? What should have been done differently and by whom? In September 2015, the U.S. Environmental Protection Agency (EPA) announced that it was ordering a recall for more than 500,000 Volkswagens sold in the United States. The EPA reported that VW’s diesel engine cars contained software code that manipulated emission tests and allowed the cars to meet required emission standards. The software “defeat devices” activated emission controls only while the car was undergoing testing; however, while driving under normal conditions, the cars emitted nitrous oxide pollution that was more than 30 times higher than what was allowed by law. Investigations followed in other countries and eventually some 11 million vehicles were recalled globally. Within days, Volkswagen’s stock price had dropped almost 40%. It is estimated that VW had already paid out more than $30 billion in repairs, fines, and legal settlements as a result of the scandal. This figure does not include lost sales, or the heavy financial losses suffered by thousands of independent VW dealers and suppliers.