The following statements have been made about environmental cost accounting:
(1) The majority of environmental costs are already captured within a typical organisation’s accounting system. The difficulty lies in identifying them
(2) Input/output analysis divides material flows within an organisation into three categories: material flows; system flows; and delivery and disposal flows
Which of the above statements is/are true
A．1 only B．2 only C．Neither 1 nor 2 D．Both 1 and 2