“…This is in part due to the fact that the standard provides a high-level of flexibility to develop, integrate, and implement an EMS that is in alignment with an organization's distinct management and operational systems, characteristics, location, and risk tolerance (Morrow and Rondinelli, 2002;Klaver and Jonker, 1998;Benito and González-Benito, 2005). Notwithstanding the inherent difficulties in determining the costs and benefits of implementing the standard, several authors highlight that the costs are generally outweighed by the benefits (Chin et al, 1999;Bansal and Bogner, 2002;Bronson and Noble, 2006;Ann et al, 2006;Schylander and Martinuzzi, 2007).…”