• There is no standard accounting method.
• Comparison between two firms or countries is
not possible if method of accounting is different
which is quite obvious.
• Input for EA is not easily available because
costs and benefits relevant to the environment
are not easily measurable.
• Many business and the Government
organizations, even the large and well managed
ones, don't adequately track the use of energy
and material or the cost of inefficient materials
• underestimate the cost of a poor environment
performance to their organization.
• It mainly considers the cost internal to the
company and excludes cost to society.