1. Environmental Management Accounting (EMA) is broadly defined as the identification, collection, analysis and use of two types of information for internal decision making namely:
2. Physical information on the use and flow of energy, water and materials including waste
3. Monetary information on environmental related costs, earnings and savings

The management accountant possesses important cost data and information regarding the environment

Required

With regard to the above statement, evaluate the role of management accountants in Environmental Management Accounting (EMA)