A relatively simple application of EMA that may yield large cost savings is to waste management, as the costs of handling and disposing of waste are relatively easy to define and to allocate to specific products. Other environmental costs, including costs of regulatory compliance, legal costs, damage to the corporate image and environmental liabilities and risks, are more difficult to assess. But the largest part of all environmental costs lies in the material purchase value of non-product output and can come up to 10 to 100 times the costs of disposal, depending on the business sector.