“…the prices of energy, natural resources or fines lower of sustainability, measures may be avoided EE: Mittal et al, 2013;Mittal and Sangwan, 2014;Studer et al, 2006EnEff: Brunke et al, 2014Hasanbeigi et al, 2010;Nagesha and Balachandra, 2006;Sardianou, 2008;Schleich and Gruber, 2008 Distortion of price Prices do not reflect all the externalities (that can be related for example to environment or to social costs). Gunningham and Sinclair, 1997;Ministerie Van Vrom, 2004;Moors et al, 2005EnEff: Cagno et al, 2013Walsh and Thornley, 2012;Worrell and Price, 2001 Internal Organization Lack of time Firm has not enough time for the implementation of the measure OHS: Barbeau et al, 2004;Champoux and Brun, 2003;EASHW, 2010;Hasle and Limborg, 2006;Masi et al, 2014;Masi and Cagno, 2015;Whysall et al, 2006EE: Biondi et al, 1998Chan, 2008;Côté et al, 2006;Dieleman, 2007;Dobes, 2013;Fernández-Viñé et al, 2010;Gombault and Versteege, 1999;Hillary, 2004;Martín-Peña et al, 2014;Massoud et al, 2010;Matus et al, 2012;Mittal et al, 2013;Mittal and Sangwan, 2014;Studer et al, 2006;Van Hemel and Cramer, 2002;Vernon et al, 2003;Vieira and Amaral, 2015 EnEff:…”