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. CO2 emissions per ton of production
b. Revenue from recycled goods
c. Percentage of resources purchased from local vendors
d. Percentage of income donated to local after- school programs
e. Number of sustainability training hours
f. Percentage of packaging reclaimed or recycled after use
g. Excessive overtime h. Megawatts of energy consumed
i. Water reclamation costs
j. Number of departments integrating sustainable practices
k. Percentage of income donated to homeless shelters and food distribution units
l. Percentage of packaging utilizing recycled materials
m. Waste removal expense
n. Waste pounds generated per ton of production
o. Number of employee hours devoted to volunteering for Feeding America
p. Gas used per ton of production
q. Number of green products available
r. Refining costs for recycled goods
Perspective