Chapter 10, Problem 10.29AE

Sustainability and the balanced scorecard (Learning Objective 6)

SUSTAINABILITY

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

1. a. Number of employees on sustainability teams
2. b. Number of green products
3. c. Cubic meters of natural gas used for heating facilities
4. d. Revenue from recycling packaging materials
5. e. Customer survey rating company’s green reputation
6. f. Percentage of products reclaimed after customer use
7. g. Number of employee hours devoted to local volunteering
8. h. Number of functions with environmental responsibilities
9. i. Total liters of water used
10. j. Volume of Global Greenhouse Gas (GHG) emissions
11. k. Number of sustainability training hours
12. l. Total megawatt hours of electricity purchased
13. m. Percent of bottles and cans sold recovered through company-supported recovery programs
14. n. Indirect greenhouse gas emissions from electricity purchased and consumed
15. ○. Percentage of profit donated to local schools
16. p. Waste-disposal costs
17. q. Charitable contributions as a percent of income
18. r. Cost of water used