Work

How to Apply the Sustainability Balanced Scorecard Concept

Year: 2015
Type: article
Abstract: Many successful enterprises have identified a large significance of non-economic determinants of business and their influence on competitive success. Social responsible behaviour becomes an imperative of modern business environment. Corporate social responsibility emphasizes more effective environmental and social performance management so that its influence on financial performance becomes more and more obvious. In that sense, the aim of this paper is to point out the theoretical foundations of the Sustainability Balanced Scorecard (SBS) concept, and to demonstrate an example of enterprise, which will show how to develop SBS in the aim of its successful application.
Authors: Bojan Krstić, Vesna Sekulić, Vladimir Ivanović
Institution: University of Nis
Language: English
Subfield: Accounting
Open Access status: hybrid
OpenAlex ID: W1978643276
FWCI: 2.544
Cites: 20
Cited by: 14
Related to: 10