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 employees on sustainability teams

b. A number of green products

c. Cubic meters of natural gas used for heating facilities

d. Revenue from recycling packaging materials

e. Customer survey rating companys green reputation

f. Percentage of products reclaimed after customer use

g. Number of employee hours devoted to local volunteering

h. Number of functions with environmental responsibilities

i. Total liters of water used

j. Volume of Global Greenhouse Gas (GHG) emissions

k. Number of sustainability training hours

l. Total megawatt hours of electricity purchased

m. Percent of bottles and cans sold recovered through company-supported recovery programs

n. Indirect greenhouse gas emissions from electricity purchased and consumed

o. Percentage of profit donated to local schools

p. Waste-disposal costs

q. Charitable contributions as a percent of income

r. Cost of water used