The Sustainability Balanced Scorecard. Linking Sustainability Management to Business Strategy.
Data(s) |
01/09/2002
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Resumo |
The Balanced Scorecard of Kaplan and Norton is a management tool that supports the successful implementation of corporate strategies. It has been discussed and considered widely in both practice and research. By linking operational and non-financial corporate activities with causal chains to the firm's long-term strategy, the Balanced Scorecard supports the alignment and management of all corporate activities according to their strategic relevance. The Balanced Scorecard makes it possible to take into account non-monetary strategic success factors that significantly impact the economic success of a business. The Balanced Scorecard is thus a promising starting-point to also incorporate environmental and social aspects into the main management system of a firm. Sustainability management with the Balanced Scorecard helps to overcome the shortcomings of conventional approaches to environmental and social management systems by integrating the three pillars of sustainability into a single and overarching strategic management tool. After a brief discussion of the different possible forms of a Sustainability Balanced Scorecard the article takes a closer look at the process and steps of formulating a Sustainability Balanced Scorecard for a business unit. Before doing so, the basic conventional approach of the Balanced Scorecard and its suitability for sustainability management will be outlined in brief. |
Identificador |
http://dx.doi.org/10.1002/bse.339 http://www.scopus.com/inward/record.url?scp=0036735890&partnerID=8YFLogxK |
Idioma(s) |
eng |
Direitos |
info:eu-repo/semantics/restrictedAccess |
Fonte |
Figge , F , Hahn , T , Schaltegger , S & Wagner , M 2002 , ' The Sustainability Balanced Scorecard. Linking Sustainability Management to Business Strategy. ' Business Strategy and the Environment , vol 11(5) , no. 5 , pp. 269-284 . DOI: 10.1002/bse.339 |
Palavras-Chave | #/dk/atira/pure/subjectarea/asjc/3300/3305 #Geography, Planning and Development #/dk/atira/pure/subjectarea/asjc/1400/1408 #Strategy and Management #/dk/atira/pure/subjectarea/asjc/2300/2308 #Management, Monitoring, Policy and Law |
Tipo |
article |