The use of Sustainability Balanced Scorecard as a Tool for management global performance in Corporate Social Responsibility strategy



Company's mission nowadays is not only limited to financial objectives, but it has been expanded to achieve social goals. This vision leads to participation in a corporate social responsibility strategy to achieve three fields of sustainable development: social, economic and environmental.  Indeed, several studies showed that the global performance management is difficult for a company, since it is a question of managing the company's three main dimensions of social responsibility in parallel. This article aims to study the management of global performance in a corporate social responsibility strategy based on the concept of a balanced scorecard, with a view to integrate social and environmental aspects into construction of a Balanced Scorecard using the Sustainability Balanced Scorecards approach. The analysis of a case study of a Moroccan cement company shows that Sustainability Balanced Scorecards can be a powerful tool to fulfill a global performance management. This sustainability is not a process of separate consecutive steps, but a complex and systemic process requiring a high level of cooperation among company's stakeholders.

Keywords: Corporate Social Responsibility, Balanced Scorecards, Sustainability, Global Performance, Management.

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ISSN : 2251-1563