Environmental cost accounting. Very few industrial companies and almost no dairy producers really track environmental costs. You may track a few. Permits, hauling, staff etc. Dairies don't track the energy used to pump the water, don't track the maintenance on control systems, don't track the labor.
Industry tracks some environmental-labor.
When we look at dairy we don't see dairy tracking any of the environmental labor. Dairy don't track environmental capital costs. What you think your environmental costs are and what those costs really are. For dairy may be worse. Typically don't track any environmental costs.