The information from these sources has been entered into a spreadsheet created for this project according to the EMA framework of four categories of environmental expenditure (cost) and one category of revenue (earnings) (4)waste and emission treatment , prevention and environmental management ,material purchase value of non product output , processing cost of non-product output and environmental revenue. In addition to these five categories , the EMA framework consist of checklist of costs or other performance measures for eight environmental media : Air and climate. waste water, waste , soil and Groundwater ,noise , vibration; Biodiversity and landscape ,radiation and other environmental costs. The EMA process at the company level is to calculate and report on costs or other