At least 30 involved in diesel cheat - Spiegel

At least 30 managers were involved in Volkswagen's emissions test cheating, German magazine Spiegel reported on Wednesday, citing internal and external investigations.

VW's U.S. Chief Executive Michael Horn last week blamed "a couple of software engineers" for installing the software that defeated emissions tests and said it was not a corporate decision.

Volkswagen declined to comment on the Spiegel report.