Which of the following illustrate how environmental management accounting (EMA) assists managers to manage resources more effectively?

Select one:

a. EMA allows the inclusion of both financial and non-financial environmental data in the firm's management information system.

b. EMA highlights both private and public environmental costs.

c. EMA makes managers more accountable.

d. Managers forced to identify costs of disposing of waste will consider cost reduction alternatives such as reprocessing waste.

Which of the following statements about environmental management accounting (EMA) is false?

Select one:

a. EMA analyses environmental costs for use by the firm's internal decision makers.

b. EMA when combined with triple bottom line reports includes external costs.

c. EMA does not usually include external environmental costs for which the firm is not accountable.

d. EMA does not usually include external environmental costs.