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

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a. Waste-disposal costs b. Energy use per ton of production c. Energy use efficiency percentage d. CO in metric tons e. Environmental fines paid (expense item on income statement) f. Wastewater per ton of production g. Global in-kind donations as a percentage of total income h. Water use per ton of production i. Percentage of management with sustainability training j. Global charitable contributions as a percent of income k. Safety fines paid I. Percentage of general staff with sustainability training m. Revenue generated through sale of recycled goods n. Number of green products o. Percent of packaging from products reclaimed and/or recycled p. Percentage of total income donated to aid during natural disasters q. Direct greenhouse gas emissions r. Product safety ratings Perspective