“…Research on EMS, particularly in terms of factors such as design and implementation, is still quite limited (Zutshi and Sohal, 2002;Vargas, 2002). In Latin America, most research on these factors, with a critical view on the standard, is conducted in Brazil (Aguiar y Côrtes, 2014;Aguiar et al, 2016;Silva et al, 2017). In Colombia, some studies exist on the implementation of environmental standards, but focusing on administrative, financial and economic issues and mainly on studies of implementation in the productive sector or as a tool for business management.…”