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A Balanced Scorecard Proposal for Gender Equality and Sustainable Development

Author

Listed:
  • Isabela Blasi Valduga

    (Centre for Sustainable Development (GREENS), University of Southern Santa Catarina (UNISUL), Florianópolis 88015-110, Brazil)

  • Mauricio Andrade De Lima

    (Programa de Pós Graduação em Desenvolvimento e Sociedade (PPGDS), Universidade Alto Vale do Rio do Peixe (UNIARP), Caçador 89500-199, Brazil)

  • Brenda Caroline Geraldo Castro

    (Centre for Sustainable Development (GREENS), University of Southern Santa Catarina (UNISUL), Florianópolis 88015-110, Brazil)

  • Paulo Guilherme Fuchs

    (Centre for Sustainable Development (GREENS), University of Southern Santa Catarina (UNISUL), Florianópolis 88015-110, Brazil
    Federal Institute of Santa Catarina (IFSC), Florianópolis 88075-010, Brazil)

  • Wellyngton Silva de Amorim

    (Centre for Sustainable Development (GREENS), University of Southern Santa Catarina (UNISUL), Florianópolis 88015-110, Brazil)

  • José Baltazar Salgueirinho Osório de Andrade Guerra

    (Centre for Sustainable Development (GREENS), University of Southern Santa Catarina (UNISUL), Florianópolis 88015-110, Brazil
    Cambridge Centre for Environment, Energy and Natural Resource Governance (CEENRG), University of Cambridge, Cambridge CB2 1TN, UK)

Abstract

Gender equality and women’s empowerment are essential for sustainable development, yet several constraints make achieving them difficult. A strategic management tool is required to address these challenges and manage objectives and goals effectively. This study aims to redesign Balanced Scorecard (BSC), a strategic management tool for gender equality, to enable the strategic management of goals and indicators related to the fifth sustainable goal (SDG 5) proposed by the 2030 Agenda for Sustainable Development. The BSC for gender equality was developed through a comprehensive literature review on gender-specific targets and indicators and the restructuring of the traditional architecture of the BSC to include new dimensions, guiding questions, and objectives to achieve this study’s goals. Moreover, a strategy map was constructed to illustrate the strategy and cause-and-effect relationships across the BSC dimensions. This research provides concrete gender strategies that help organizations implement a management tool to measure and manage their performance related to gender equality and sustainable development. The findings suggest that the BSC for gender equality can contribute significantly to a clearer understanding of how organizations can measure and promote gender equality. The implications of this study are significant for promoting and advancing gender equality, helping organizations, researchers, and civil society translate this goal into practical terms, and applying the concepts discussed for sustainable development and women’s empowerment in practical circumstances. Ultimately, using the BSC for gender equality is expected to result in social and economic benefits for current and future generations, making it a valuable tool for organizations and policy makers to promote sustainable development and gender equality.

Suggested Citation

  • Isabela Blasi Valduga & Mauricio Andrade De Lima & Brenda Caroline Geraldo Castro & Paulo Guilherme Fuchs & Wellyngton Silva de Amorim & José Baltazar Salgueirinho Osório de Andrade Guerra, 2023. "A Balanced Scorecard Proposal for Gender Equality and Sustainable Development," Sustainability, MDPI, vol. 15(19), pages 1-26, September.
    • Handle: RePEc:gam:jsusta:v:15:y:2023:i:19:p:14384-:d:1251142
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    References listed on IDEAS

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    1. Kim Toffoletti & Karen Starr, 2016. "Women Academics and Work–Life Balance: Gendered Discourses of Work and Care," Gender, Work and Organization, Wiley Blackwell, vol. 23(5), pages 489-504, September.
    2. Robert S. Kaplan, 2010. "Conceptual Foundations of the Balanced Scorecard," Harvard Business School Working Papers 10-074, Harvard Business School.
    3. Jonathan Woetzel, 2015. "The Power of Parity: How Advancing Women's Equality can Add $12 trillion to Global Growth," Working Papers id:7570, eSocialSciences.
    4. Demirguc-Kunt, Asli & Klapper, Leora & Singer, Dorothe, 2013. "Financial inclusion and legal discrimination against women : evidence from developing countries," Policy Research Working Paper Series 6416, The World Bank.
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    Cited by:

    1. Alejandro M. Martín-Gómez & María Pineda-Ganfornina & María Jesús Ávila-Gutiérrez & Alejandro Agote-Garrido & Juan Ramón Lama-Ruiz, 2024. "Balanced Scorecard for Circular Economy: A Methodology for Sustainable Organizational Transformation," Sustainability, MDPI, vol. 16(4), pages 1-20, February.

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