b) Differentiate any FOUR (4) tools of Environmental Management Accounting (EMA) and discuss how each tool might help to mitigate businesses' environmental costs and impacts. (16 marks) c) "The traditional management accounting system has become obsolete. It is no longer capable of meeting the information needs of managers; it presents information that is too late, too aggregated and too distorted to be relevant for managers' planning and control decisions (Johnson & Kaplan, 1987)". Comment on this statement in relation to environmental management. (5 marks) [Total: 25 marks]