“…On one hand, advocating scholars offer various reasons for implementation of tools in SMEs, such as the owner-manager's willingness to engage in sustainability activities (Revell et al, 2010;Cassells and Lewis, 2011;Hsu and Cheng, 2012). Furthermore, promising benefits from tools may encourage implementation, including the enhancement of stakeholder relationships (Biondi et al, 2000;Hillary, 2004;Seiffert, 2008), the reduction of complexities of sustainable development that small business are able to comprehend (Burke and Gaughran, 2006), and the improvement of SMEs' environmental and social performance through planning and measurement controls (Gerrans and Hutchinson, 2000;Ammenberg and Hjelm, 2003;Kehbila et al, 2010;Zorpas, 2010). The implementation of tools can also be fostered through local support programs and small business networks, allowing members to implement tools under the consultation of experts and with other firms' acting as cooperative peers pursuing a common goal (e.g.…”