The manager of Exmouth Ltd is not convinced of the scientific evidence behind climate change, and does not consider it necessary to adopt changes in the company's operations that would decrease its greenhouse gas emissions. Exmouth Ltd's accountant, however, has argued that if the company does not decrease its greenhouse gas emissions, the company's carbon footprint will begin to appear on its state- ment of financial position with the introduction of a carbon emissions trading scheme, Required Explain what the accountant means when they say a carbon footprin will appear on the statement of financial position, and whether this footprint' would be visible to investors