Which three areas are key non-financial indicators for a company’s performance?

The recognition of the company's relationship with customers, key internal processes, and learning and growth as key non-financial indicators is grounded in the understanding that these elements provide insight into the overall health and sustainability of a business beyond mere financial performance.

A strong relationship with customers reflects customer satisfaction and loyalty, which are essential for long-term success because they can lead to repeat business and referrals. Key internal processes focus on the efficiency and effectiveness of the operations within the organization, allowing for better service delivery and product quality, which are critical in maintaining competitive advantage. Finally, learning and growth emphasize the importance of continuous improvement and innovation. This area involves employee development, organizational culture, and adaptability to change, which are crucial for an organization’s long-term viability and ability to respond to market shifts.

While the other options mention important factors, they primarily focus on financial outcomes or metrics, which do not reflect the broader non-financial aspects of performance. Non-financial key performance indicators (KPIs) like those listed in the correct choice can drive financial results by improving operations, enhancing customer satisfaction, and fostering employee engagement and innovation.