Environmental friendly disbursements are associated with capital expenditure for implementing cleaner production. According to Esty and Winston (2009) and cited by Shi et al. (2012), companies can burden millions of dollars on pollution control equipment which consume managerial time and fines for mismanagement of environmental issues. Instead firms espouse the cause of waste management that Pam3CSK4 will benefit from financial savings in the long run. Thiruchelvam et?al., 2003 and Gallup and Marcotte, 2004, Lee (2009) and cited by Lee et al. (2012) emphasise on the lack of finances and the repercussions thereof in the purchase of inferior or second hand technology, low quality or inefficient equipment and expensive environmental management systems (EMSs) such as ISO 14001, Lee (2009) and cited by Lee et al. (2012) as well as environmental audit programs to better control their vendors to keep current contracts. As a result of the advantage of scale economies for the large industry, the SME sector is courtship behavior forced to audit inferior technology to thwart the effects of end product price.