Environmental accounting is a term with a variety of meanings. In many contexts, environmental accounting is taken to mean the identification and reporting of environment- specific costs, such as liability costs or waste disposal costs. For the purposes of this analysis, a much more general definition is used. "Environmental accounting" is more than accounting for environmental benefits and costs. It is accounting for any costs and benefits that arise from changes to a firm's products or processes, where the change also involves a change in environmental impacts. As will be shown, improved accounting for non-environmental costs and benefits -- input prices, consumer.