Which of the Following Statements About Environmental Management Accounting (EMA)is

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

A) EMA analyses environmental costs for use by the firm's internal decision-makers.
B) EMA does not usually include external environmental costs.
C) EMA does not usually include external environmental costs for which the firm is not accountable.
D) EMA when combined with triple bottom line reports includes external costs.