Mearl Canada Limited does not want to implement Mearl Oil Company's environmental impact targets because, in Mearl Canada's opinion, the targets create an extra layer of regulation for considerable cost and negligible benefit. Mearl's position is that all Mearl worldwide operations must adopt these performance standards, as this will allow the company to make operational their stated environmental policy. Each party has an opportunity to make their case at the International Environmental Group meeting, and it will decide if Mearl Canada may deviate from the environmental impact target and continue with their own homegrown environmental management system and standards. This case is from the point of view of the manager, Mearl Support, environmental. The supplement Mearl Oil Company: Environmental Impact Targets (B), product 9B05M019, is from the senior environmental manager, Mearl Canada Limited view and the supplement Mearl Oil Company: Environmental Impact Targets (C), product 9B05M020, is from the International Environmental Group's perspective.