Naslov
Balanced scorecard: A strategic tool for corporate social responsibility

Autori
Halmi, Lahorka ; Varičak, Ivana ; Wasserbauer, Branko

Izvornik
Małopolska Wyższa Szkoła Ekonomiczna, Tarnów (1506-2635) 23 (2013), 2; 101-112

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
corporate social responsibility; balanced scorecard; strategy

Sažetak
Globalization process has created awareness of the need for sustainability, as well as the role of stakeholders. Organization’s stakeholders have ever increasing expectations for organizations to act in a responsible and sustainable way. Increasing number of organizations are adopting the mission statements that relate to sustainable development and Corporate Social Responsibility. As one of the results of globalization, International Organization for Standardization has been creating and developing ISO standards, which are to be a guideline in managing areas of the most importance for the organization. One of those standards is ISO 26000 norm, a guideline for Corporate Social Responsibility. The 26000 norm defines the meaning of the term Corporate Social Responsibility and clarifies its link to sustainable development. Although the benefits of its implementation are being emphasized, Corporate Social Responsibility concept is still for many organizations almost impossible to capture and implement. As a management tool made of measurement system, balanced scorecard translates mission into measurable objectives. Since Corporate Social Responsibility is part of ever increasing numbers of mission statements, the aim of this paper was to research the potential of balanced scorecard in comprising the meaning and measuring of the corporate social responsibility concept by analyzing research and professional papers.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA