Which of the Following Statements Is Correct About Environmental Management

Which of the following statements is correct about environmental management systems (EMSs) ?

A) They are systems that an organisation puts in place to manage their environmental activities.
B) Firms not using EMSs are likely to adopt ISO 14004 for their audit.
C) Firms using EMSs may choose to report narrowly (only on costs that affect profits) .
D) EMSs require environmental performance to be measured against policies, objectives and targets.