Which of the following best represents the Balanced Scorecard approach in HR?

Developed by Robert Kaplan and David Norton, the Balanced Scorecard evaluates organizational performance from four perspectives: 1. Financial 2. Customer 3. Internal Business Processes 4. Learning & Growth HR contributes significantly to the Learning & Growth perspective through talent development, employee capability, and organizational culture. Why others are wrong • A. Attendance is only one HR metric. • B. Recruitment alone cannot measure HR effectiveness. • D. Employee satisfaction is only one component. • E. Financial performance is important but not sufficient.