How Do Environmental Issues Relate to the Strategic Decisions of the Firm

How do environmental issues relate to the strategic decisions of the firm?

A) Including environmental costs in business decisions recognises the high cost to the firm of environmentally irresponsible actions.
B) In the planning phase, firms should identify those managers responsible for environmental costs.
C) Environmental risk should be included in the risk assessment of the firm.
D) Socially responsible firms will set stringent environmental targets and measure management performance against those targets.