Objective Type Question:

What is the primary role of Environmental Management Accounting $($EMA$)$ in integrating environmental costs and benefits into management decision$-$making?

a$)$ EMA aims to minimize transparency in financial reporting.

b$)$ EMA focuses solely on maximizing short$-$term profits.

c$)$ EMA assists in identifying opportunities for cost savings and environmental performance improvements.

d$)$ EMA disregards the importance of environmental sustainability.