Classify each of the following sustainability key performance indicators (KPIs) according to the balanced scorecard perspective it addresses. Choose from the following five perspectives:
• Financial perspective
• Customer perspective
• Internal business perspective
• Learning and growth perspective
• Community perspective
KPI
a. Number of sustainability training hours
b. Number of employees on sustainability teams
c. Percentage of products reclaimed after customer use
d. Number of green products
e. Packaging use ratio, defined as grams of materials used per liter of product produced
f. Customer survey rating company’s green reputation
g. Product safety ratings
h. Total megajoules of energy used
i. Number of functions with environmental responsibilities
j. Percentage of recycled content in products
k. Revenue from recycling packaging materials
l. Cost of water used
m. Direct greenhouse gas emissions
n. Waste disposal costs
o. Number of employee hours devoted to volunteering at Habitat for Humanity
p. Percent of bottles and cans sold recovered through company- supported recovery programs
q. Percentage of products sourced locally
r. Percent of plants in compliance with internal waste- water treatment standards