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Balanced Scorecard – Sustainable Development Tool

Author

Listed:
  • Leontina Beţianu

    (Faculty of Economics and Business Administration, "Al. I. Cuza" University, Iasi, Romania)

  • Sorin Briciu

    (Faculty of Science “1 December 1918” University of Alba Iulia Alba Iulia, Romania)

Abstract

The sustainable management of a business requires the consideration of all the business compo- nents, both the economic activity and the aspects related to its impact on the environment and its social implications. The Balanced Scorecard (BSC) is a management tool supporting the successful implementation of corporative strategies. This helps connecting operational and non-financial activi- ties that have a significant impact on the economic success of a business. BSC is therefore a promising starting point to include in a company’s management system both the social and environmental as- pects. This paper deals with the traditional BSC and the current BSC development trends, which consider sustainability.

Suggested Citation

  • Leontina Beţianu & Sorin Briciu, 2011. "Balanced Scorecard – Sustainable Development Tool," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2011, pages 19-27, july.
    • Handle: RePEc:aic:journl:y:2011:v:se:p:19-27
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    References listed on IDEAS

    as
    1. Andreas Möller & Stefan Schaltegger, 2005. "The Sustainability Balanced Scorecard as a Framework for Eco‐efficiency Analysis," Journal of Industrial Ecology, Yale University, vol. 9(4), pages 73-83, October.
    2. Christophe Germain, 2003. "Le "Unbalanced scorecard" ou la recherche des fondements de la différenciation des systèmes de mesure de la performance," Post-Print hal-00790275, HAL.
    3. Denis Choffel & François Meyssonnier, 2005. "Dix ans de débats autour du Balanced Scorecard," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 11(2), pages 61-81.
    4. Frank Figge & Tobias Hahn & Stefan Schaltegger & Marcus Wagner, 2002. "The Sustainability Balanced Scorecard – linking sustainability management to business strategy," Business Strategy and the Environment, Wiley Blackwell, vol. 11(5), pages 269-284, September.
    5. Denis Choffel & François Meyssonnier, 2005. "Dix Ans De Debats Autour Du Balanced Scorecard," Post-Print halshs-00581157, HAL.
    6. Denis Choffel & François Meyssonnier, 2005. "Dix ans de débats autour du Balanced Scorecard," ACCRA, Association francophone de comptabilité, vol. 11(2), pages 61-81.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    balanced scorecard; sustainable development; performance;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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