00405pab a2200133 454500008004000000100002100040245009100061260000900152300001300161362001200174650001800186650002900204773003800233180718b2008 xxu||||| |||| 00| 0 eng d aChong, Hock Guan aThe environmental management systems as a competitive advantage tool for organizations c2008 ap.70-79. aOct-Mar aOrganizations aEnvironmental management aJournal of Accounting and Finance