Another important factor in the dysfunctionality of the EB is the lack of time, staff and financial resources it has to fully evaluate a project proposal. Moreover, the verification of a project is often outsourced to companies that also deliver services (such as accounting or consultancy) to enterprises setting up these same projects. In this way, the verifiers have serious incentives to deliver a positive report to the EB. This indicates that implementation is the place where the shoe pinches, as usually happens in environmental issues (mostly due to a lack of funds).