Which of the Following Illustrate How Environmental Management Accounting (EMA)assists

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

A) EMA makes managers more accountable.
B) Managers forced to identify costs of disposing of waste will consider cost reduction alternatives such as reprocessing waste.
C) EMA allows the inclusion of both financial and non-financial environmental data in the firm's management information system.
D) EMA highlights both private and public environmental costs.