When building a change delivery scorecard, which of the different views on value are achieved...

Comprehensive and Detailed In-Depth Explanation:

The change delivery scorecard is often based on the Balanced Scorecard framework (developed by Kaplan and Norton), which is widely referenced in change management to measure the success ofchange initiatives across multiple perspectives. The APMG Change Management Foundation materials emphasize that the scorecard evaluates value from four key views: Financial, Customer, Internal (Processes), and Learning & Growth. A measurable increase in sales directly relates to revenue and profitability, which are core indicators of financial performance. This aligns with the Financial perspective, as it focuses on tangible monetary outcomes that demonstrate the economic success of the change. The Customer perspective focuses on satisfaction and loyalty, Internal on process efficiency, and Learning & Growth on capability development—none of which directly measure sales increases.