Which metric is NOT commonly used in sustainability accounting?

Employee satisfaction is not typically considered a direct metric in sustainability accounting, which primarily focuses on environmental and resource-related impacts. Sustainability accounting aims to evaluate an organization’s effects on ecological systems and resource usage, making metrics like carbon footprint, water usage, and energy consumption relevant in this context.

While employee satisfaction is an essential aspect of a company's overall health and corporate social responsibility, it does not measure environmental sustainability directly. In contrast, metrics such as carbon footprint quantify greenhouse gas emissions, water usage assesses the impact on water resources, and energy consumption evaluates the efficiency and sources of energy used, all of which are critical to understanding and managing sustainability. Thus, employee satisfaction stands apart from these metrics that relate closely to sustainability practices and environmental impact assessments.