In the business context, concern for the environment began to develop when pressure from the public administration and environmental awareness groups raised the specific requirements for companies. The Theory of Planned Behavior considers that people's conduct is determined by the intention of carrying out a certain behavior. Thus, the individual's intent is determined by three factors related to the desired outcome of the behavior: the Personal Attitude toward the Results, the Perceived Social Norms, and the Perceived Behavioral Control over the action. Therefore, the objectives of this paper are to clarify the attitudes of the managers of Canarian small and medium-sized companies about taking environmental measures, and try to demonstrate whether there is a relationship between the proposed factors and the intention to take these measures.