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