PA$10-6($Static$)$ Categorizing Sustainability Metrics based on the Triple Bottom Line and the Balanced Scorecard $[$LO $10-3]$

Required:

The following table lists several metrics from the Global Reporting Initiatives' $($GRI$)$ sustainability reporting standards and other industry sources.

For each metric, classify it based on its impact on the triple bottom line $($People$,$ Profit, or Planet$)$ and indicate which balanced scorecard perspective it is most likely to fall within $($Financial$,$ Customer$/$Stakeholder$,$ Internal Business Processes, Organizational Capacity$).$ You can use more than one category when appropriate. Assume that community focused initiatives are incorporated into the customer$/$stakeholder perspective, and employees are part of organizational capacity.

The first metric is shown as an example.

$\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|\}$

$\backslash$hline Sustainability Metric & Triple Bottom Line Impact & $\backslash$multicolumn$\{1\}\{|$c$|\}\{$ Balanced Scorecard Perspective $\}\backslash \backslash$

$\backslash$hline Gallons of water consumed & Planet & Internal Business Processes $\backslash \backslash$

$\backslash$hline Hours of R and D devoted to developing environmentally friendly products & & $\backslash \backslash$

$\backslash$hline Average hours of training per employee by gender & & $\backslash \backslash$

$\backslash$hline Number of substantiated complaints related to product health hazards & & $\backslash \backslash$

$\backslash$hline Dollars invested in area of high poverty & & $\backslash \backslash$

$\backslash$hline Number of formal grievances about environmental impacts & & $\backslash \backslash$

$\backslash$hline Tons of nonrenewable materials used in manufacturing & & $\backslash \backslash$

$\backslash$hline Total hours of employee training on human rights policies & & $\backslash \backslash$

$\backslash$hline Total cost of work$-$related injuries, diseases, and fatalities & & $\backslash \backslash$

$\backslash$hline Total greenhouse gas $\backslash ((\backslash$mathrm$\{$GHG$\})\backslash )$ emissions & & $\backslash \backslash$

$\backslash$hline Total utilities cost & & $\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$