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Since the development of the hidden cost-performance method in 1974, the economic and information environment of companies has evolved considerably. The number of standards and reference systems dedicated to environmental and ecological issues has also increased significantly, in a context of growing societal expectations. This raises the question of how to integrate environmental aspects into the socio-economic theory and its tools. In this article, we show the relevance of the ISEOR analytical grid of organizational dysfunctions in environmental management, while underlining the difficulty of establishing a monetary estimate of the hidden costs induced by all environmental issues.