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 Perspective
a. Number of green products
b. Percentage of general staff with sustainability training
c. Number of green products
d. Global in- kind donations as a percentage of total income
e. CO2 in metric tons
f. Product safety ratings
g. Waste disposal costs
h. Water use per ton of production
i. Percent of packaging from products reclaimed and/ or recycled
j. Global charitable contributions as a percent of income
k. Percentage of management with sustainability training
l. Energy use per ton of production
m. Revenue generated through sale of recycled goods
n. Environmental fines paid (expense item on income statement)
o. Wastewater per ton of production
p. Percentage of total income donated to aid during natural disasters
q. Safety fines paid
r. Energy use efficiency percentage