For each metric, classify it based on Its impact on the triple bottom line (People, Profit, or Planet) and indicate which balanced corecard 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 Planet Internal Business Gallons of water consumed 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 l orimances about environmental impacts

Auditing: A Risk Based-Approach to Conducting a Quality Audit
10th Edition
ISBN:9781305080577
Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Chapter17: Other Services Provided By Audit Firms
Section: Chapter Questions
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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 nonrenewable materials used in manufacturing
Total hours of employee training on human rights policies
Total cost of work-related injuries, diseases, and fatalities
Total greenhouse gas (GHG) emissions
Total utilities cost
Transcribed Image Text: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 nonrenewable materials used in manufacturing Total hours of employee training on human rights policies Total cost of work-related injuries, diseases, and fatalities Total greenhouse gas (GHG) emissions Total utilities cost
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