Which of the following is an example of an accounting metric?

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In SASB terms, an accounting metric is a quantitative measure that can be tracked and reported as part of sustainability accounting, often standardized so it can be compared over time and across companies. Emissions intensity fits this because it is a numerical, normalized measure of environmental impact (emissions per unit of activity such as production or revenue). This makes it suitable for inclusion in disclosures and financial-like reporting, since it can be calculated, tracked, and benchmarked.

The other options aren’t metrics in the same sense. An employee satisfaction score is a qualitative gauge of workforce sentiment, not a standardized numerical indicator used in accounting. Revenue growth is a financial performance metric, not a sustainability accounting metric, and a narrative description of governance is qualitative disclosure rather than a numeric metric.