Answer thoroughly sbl  is known as a manufacturers and exporters of high quality Bangles, designed, and manufactured using optimum quality raw material, sourced from trustworthy vendors of the market. The parisons of different colours are joined together and reheated in an auxiliary furnace to obtain required designs. In third phase, the reheated parison is then transferred to ‘Belan Furnace’ from which the glass is further drawn into spiral/ coil of bangles on the spindle counted and rotated manually at uniform rate of revaluation synchronizing with the manually at the other end of the furnace. Spiral are then taken out from the spindle and cut with the help of a pencil cutter to separate out the single pieces of bangles from spiral. These cut or un-joined bangles are then sent for joining of end, finishing cutting & polishing, decoration etc. The finished products are then neatly packed for sale. Environmental Impact But unfortunately, these processes have environmental impact at all stages of the process, including emissions of airborne pollution in the form of ashes, gases, noise and vibration. Conditions of the Workplace Due to limitations of maintaining appropriate temperature for melting and moulding of the glass, furnaces are kept burning. Therefore, workers have to work with such working conditions continuously without proper leisure time. The above-mentioned factors become more harmful while working in immense heat and sound which is normally higher than permissible levels. Health Impact A recent study has revealed adverse impact of pollution over workers and people who are living in nearby area. Management Initiatives The management of company is worried about environmental impact and health impact and has taken certain initiatives in taking care of environment like- batch house cyclonic dust collector, noise absorbing device, natural gas fired furnace, better refractory materials, training for waste minimization, treatment of solid waste, research and development activities aimed at reducing pollution level, planting trees, treatment of nitrogen oxide and other harmful gases. Management desires to adopt environmental management accounting as a part of strategic decision making process. Explain the requirement to have environmental management accounting and identify the SBL’s environmental prevention, appraisal, and failure costs. Manufacturing Process In first phase, glass batch materials like sand, soda ash, lime stone feldspar, borax etc. with other additives and colouring materials in a suitable proportion are mixed manually and fed into the pot places in pot furnace. The raw material is melted in the furnace at a temperature of about 1,300 – 1,400 (°C) to obtain molten glass. In second phase, molten glass is drawn from the pot of the furnace with the help of the iron pipe and formed into gob to gather required quantity of glass for formation into parisons on iron plates. The parisons of different colours are joined together and reheated in an auxiliary furnace to obtain required designs. In third phase, the reheated parison is then transferred to ‘Belan Furnace’ from which the glass is further drawn into spiral/ coil of bangles on the spindle counted and rotated manually at uniform rate of revaluation synchronizing with the manually at the other end of the furnace. Spiral are then taken out from the spindle and cut with the help of a pencil cutter to separate out the single pieces of bangles from spiral. These cut or un-joined bangles are then sent for joining of end, finishing cutting & polishing, decoration etc. The finished products are then neatly packed for sale. Environmental Impact But unfortunately, these processes have environmental impact at all stages of the process, including emissions of airborne pollution in the form of ashes, gases, noise and vibration. Conditions of the Workplace Due to limitations of maintaining appropriate temperature for melting and moulding of the glass, furnaces are kept burning. Therefore, workers have to work with such working conditions continuously without proper leisure time. The above-mentioned factors become more harmful while working in immense heat and sound which is normally higher than permissible levels. Health Impact A recent study has revealed adverse impact of pollution over workers and people who are living in nearby area. Management Initiatives The management of company is worried about environmental impact and health impact and has taken certain initiatives in taking care of environment like- batch house cyclonic dust collector, noise absorbing device, natural gas fired furnace, better refractory materials, training for waste minimization, treatment of solid waste, research and development activities aimed at reducing pollution level, planting trees, treatment of nitrogen oxide and other harmful gases. Management desires to adopt environmental management accounting as a part of strategic decision making process. Explain the requirement to have environmental management accounting and identify the SBL’s environmental prevention, appraisal, and failure costs. The above-mentioned factors become more harmful while working in immense heat and sound which is normally higher than permissible levels. Health Impact A recent study has revealed adverse impact of pollution over workers and people who are living in nearby area. Management Initiatives The management of company is worried about environmental impact and health impact and has taken certain initiatives in taking care of environment like- batch house cyclonic dust collector, noise absorbing device, natural gas fired furnace, better refractory materials, training for waste minimization, treatment of solid waste, research and development activities aimed at reducing pollution level, planting trees, treatment of nitrogen oxide and other harmful gases. Management desires to adopt environmental management accounting as a part of strategic decision making process. Explain the requirement to have environmental management accounting and identify the SBL’s environmental prevention, appraisal, and failure costs. The management of company is worried about environmental impact and health impact and has taken certain initiatives in taking care of environment like- batch house cyclonic dust collector, noise absorbing device, natural gas fired furnace, better refractory materials, training for waste minimization, treatment of solid waste, research and development activities aimed at reducing pollution level, planting trees, treatment of nitrogen oxide and other harmful gases. Management desires to adopt environmental management accounting as a part of strategic decision making process.

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ENVIRONMENT MANAGEMENT ACCOUNTING Definition Environmental management accounting EMA is the identification collection analysis and use of two types of ... View the full answer