Barbie Foods $($UK$)$ Ltd is involved in the production of consumables, processing agricultural produce, into finished products. It has a large manufacturing warehouse, with work processes that continue all days of the week except on Sundays.

Its fish canning division involves buying the raw material type of fish to be canned, washing them in batches, cleaning through scale$-$removal, and then washing again. Each batch of production is then steamed before being sealed in a can, in a conveyor$-$belt system.An annual production cycle sees over $4$m in sales, and $600$ tonnes of canned products.

The factory warehouse gives off $3,670$ m$3$ of CO$2,$ consuming $72,000$ megawatts of electricity, and $415,000$ litres of water per year.

 

 

Required:

a$.$ Explain why it may be necessary for Barbie Foods $($UK$)$ Ltd to implement an environmental impact costing on its production processes.

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b$.$ What forms should such environmental reporting take? Discuss.