Cost, Waste, Health and Environment
⚑ Report issue
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Energy management and auditing aim to reduce energy cost and waste while improving efficient resource use and reducing adverse environmental and pollution-related impacts. In the wording of the source, all four listed objectives belong to this broader purpose, so option D is correct.

Energy audit is both economic and environmental, not only a billing exercise.
Do not restrict an energy audit objective to cost reduction alone.
Energy audit is both economic and environmental, not only a billing exercise.