Chapter 10, Problem 10.42BE

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 employee hours devoted to volunteering at Habitat for Humanity
2. b. Packaging use ratio, defined as grams of materials used per liter of product produced
3. c. Percent of bottles and cans sold recovered through company-supported recovery programs
4. d. Revenue from recycling packaging materials
5. e. Percentage of products sourced locally
6. f. Percent of plants in compliance with internal waste-water treatment standards
7. g. Number of sustainability training hours
8. h. Waste-disposal costs
9. i. Number of employees on sustainability teams
10. j. Percentage of recycled content in products
11. k. Cost of water used
12. l. Percentage of products reclaimed after customer use
13. m. Total megajoules of energy used
14. n. Number of green products
15. ○. Customer survey rating company’s green reputation
16. p. Product safety ratings
17. q. Number of functions with environmental responsibilities
18. r. Direct greenhouse gas emissions