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The Sustainability Balanced Scorecard - linking sustainability management to business strategy
Centre for Sustainability Management, University of Luneburg, Germany.ORCID-id: 0000-0002-8874-1385
2002 (Engelska)Ingår i: Business Strategy and the Environment, ISSN 0964-4733, E-ISSN 1099-0836, Vol. 11, nr 5, s. 269-284Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

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. 

Ort, förlag, år, upplaga, sidor
John Wiley & Sons, 2002. Vol. 11, nr 5, s. 269-284
Nyckelord [en]
Management, Monitoring, Policy and Law, Strategy and Management, Geography, Planning and Development, Business and International Management
Nationell ämneskategori
Företagsekonomi
Identifikatorer
URN: urn:nbn:se:umu:diva-189774DOI: 10.1002/bse.339Scopus ID: 2-s2.0-0036735890OAI: oai:DiVA.org:umu-189774DiVA, id: diva2:1612988
Tillgänglig från: 2021-11-19 Skapad: 2021-11-19 Senast uppdaterad: 2021-11-23Bibliografiskt granskad

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Figge, Frank

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