MCQ – Environment and Sustainability accounting

I tried the quiz questions and Q3 is really confusing me

Q3) part A – Sir now most of the companies publish the Environment and Sustainability reports and many investors carefully evaluate these reports to make investment decision. Simillarly consumers also look at company initiatives towards ESG before making purchase decision, so how can we say that it only provides information for internal use by management

part B – Isnt Lifecycle costing related to costing of individual products and does not consider the overall impact caused by joint environmental cost centers?

Appreciate your clarification on same