How Does Environmental Management Accounting (EMA) Differ from Traditional Management

How does environmental management accounting (EMA) differ from traditional management accounting?

A) EMA focuses on non-financial rather than financial information.
B) EMA includes environmental cost data in addition to traditional product cost data in the firm's management information system.
C) EMA focuses on external costs to society rather than internal cost data.
D) EMA is a reactive costing technique whereas traditional product costing is proactive.