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ACCA Strategic Professional · Advanced Performance Management · Sustainability

Dovrin Logistics uses the balanced scorecard and wants to incorporate sustainability without adding a fifth perspective. The CFO proposes to measure 'percentage of delivery fleet converted to electric vehicles' and 'employee training hours on emissions reduction'. Which pairing of these measures with perspectives is most appropriate?

Fleet conversion fits the internal process perspective because it changes operating methods, and training hours fit learning and growth because they build employee capability. The other pairings misclassify the measures, since neither is a direct financial or customer outcome.

  1. AFleet conversion in the internal process perspective; training hours in the learning and growth perspectiveCorrect
  2. BFleet conversion in the learning and growth perspective; training hours in the financial perspective
  3. CFleet conversion in the customer perspective; training hours in the internal process perspective
  4. DBoth measures in the financial perspective

Explanation

Converting the fleet changes how operations are carried out, so it is an internal process measure. Training hours develop staff capability, which belongs to learning and growth. The other pairings misplace one or both measures; neither measure is a direct financial result.

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