Clean Green is a travel company that specialises in "green tours (package tours) to environmentally sensitive destinations in New Zealand. These types of tours are growing in popularity and while Clean Green has had little problem in attracting customers, it has noticed a number of competing businesses have just commenced operations. Even some of the regular travel companies are starting to offer green tours. Clive Pickering, the managing director, has spent many years working for large multinationals and appreciates the value of strategic planning and a good performance measurement system that may help protect the business against competitors. He has approached you as the newly appointed management accountant to provide strategic management accounting advice that will provide the foundation for the new planning and control system. Required: 4.1: Outline a set of objectives for Clean Green to support different perspectives of the sustainability balanced scorecard (SBS)