Question

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, Internal Business, Learning and Growth, or Society/Community). You can use more than one category when appropriate. The first metric is shown as an example.

Sustainability Metric Triple bottom line impact Balanced Scorecard Perspective Gallons of water consumed Planet Internal Business Hours of R&D devoted to environmentally-friendly products Average hours of training per employee by gender Number of substantiated complaints related to product health hazards Dollars invested in area of high poverty Number of formal grievances about environmental impacts Tons of non-renewable materials used in manufacturing Total hours of employee training on human rights policies Total cost of work-related injuries, diseases, and fatalities Total green house gas (GHG) emissions Total utilities cost

Answer 1