Which of the following represents a cost associated with the development of an EMS?

Investment in internal resources is a clear representation of a cost associated with the development of an Environmental Management System (EMS). Developing an EMS typically requires significant resources, including financial investments in training personnel, acquiring new technologies, and implementing processes that adhere to environmental standards. These internal resources might include hiring skilled staff, allocating time for staff training, and developing the necessary infrastructure to support the EMS.

As organizations commit to environmental management, they often find it necessary to enhance their capabilities, which can involve substantial upfront costs. While government incentives and customer loyalty programs can provide financial benefits or support, they do not directly represent the costs associated with creating and maintaining an EMS. Increased market share, while a potential long-term outcome of effective environmental practices, is not a direct cost either. Thus, focusing on investment in internal resources clearly highlights the expenses involved in establishing an effective EMS.