“…Lepoutre and Heene (2006, p. 262) described this factor as the absence of "discretionary slack": the opportunity for managers to use excess time and resources to reduce internal and/or external pressures. Hillary (2000) suggests that generally, limited resources of owner-managers often constrain their engagement in environmentallyresponsible business practices, and specifically in the ability to appoint a dedicated environmental manager (Schaper and Raar, 2001). SMEs have been found to consider environmental management practices as a cost burden which can result in loss of competitiveness (Petts, Herd, Gerrard, and Horne, 1999;Revell, 2007;Rutherfoord et al, 2000;Simpson, Taylor, and Barker, 2004a).…”