The Sustainability Balanced Scorecard: Linking Sustainability Management to Business Strategy
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
Authors
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.
Originalsprache | Englisch |
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Zeitschrift | Business Strategy and the Environment |
Jahrgang | 11 |
Ausgabenummer | 5 |
Seiten (von - bis) | 269-284 |
Anzahl der Seiten | 16 |
ISSN | 0964-4733 |
DOIs | |
Publikationsstatus | Erschienen - 09.2002 |
Bibliographische Notiz
Literaturverz. S. 283 - 284
- Wirtschaftswissenschaften für Nachhaltigkeit - Management , Balanced Scorecard , Nachhaltigkeit
Fachgebiete
Zugehörige Projekte
Sustainability Balanced Scorecard
Projekt: Forschung