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The performance measurement system lets upper management know whether the subunits are achieving their goals and targets or not. This statement reflects which of the following performance measurement goals?
Contingent Environmental Costs
Costs that may occur depending on the outcome of a future event related to the environment, such as cleanup costs for pollution or fines for non-compliance with environmental regulations.
Relationship and Image Costs
Expenses incurred to build and maintain relationships with customers and to enhance the company's image and brand.
Oil-spill Cleanup
The process of removing or mitigating the impact of oil spilled into an environment, typically involving physical, chemical, and biological methods.
Sustainability Report
A report by a company disclosing its environmental, social, and governance (ESG) impacts and sustainability practices.
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