Which of the Following Statements Is Correct About the Inclusion

Which of the following statements is correct about the inclusion of environmental costs in the firm's management accounting system?

A) Firms using environmental management accounting (EMA) tend to make environmental costs more visible than firms not using EMA.
B) Firms not using EMA may incur environmental costs,but these are often hidden in overhead accounts.
C) Firms using EMA may choose to report narrowly (only on costs that affect profits) ,or more broadly include costs on the external environment caused by the firm's activities.
D) All of the given answers