CASE 17D Non-financial performance measures at Woolworths In earlier chapters, we reviewed the Woolworths Annual Report 2021 (Chapter 6) and their 2021 Sustainability Report and Sustainability Report Appendix (Chapter 9). These reports are also the main sources of Woolworths’

publicly available non-financial performance information.

1 Obtain the 2021 Sustainability Report Appendix. What are the two major categories of performance metrics presented by Woolworths? Consider where these financial and non-financial performance measures may be presented within a BSC framework for Woolworths.

2 Obtain the 2021 annual report and review the section on ‘Delivering on our strategic priorities’. Here Woolworths presents six key strategic priorities for the Group. For each strategic priority:

a discuss whether it focuses mainly on revenue growth, better cost management or enhanced asset utilisation b identify one lead and one lag performance measure.

CASE 17E Commonwealth Bank Limited Review the front section of the Commonwealth Bank’s Annual Report. For each strategic priority presented, which of the four BSC perspectives will it impact?