A mining corporation is implementing Environmental Management Accounting (EMA). They are using 'Material Flow Cost Accounting' (MFCA). What is the primary objective of this specific technique?

To allocate environmental overheads based on direct labor hours.

To trace the physical flow of materials through the process to identify the cost of waste and emissions.

To calculate the life-cycle cost of environmental cleanup at the end of the mine's life.

To ensure compliance with government carbon tax regulations.