Balanced scorecard održivosti i analiza eko-efikasnosti
Sustainability Balanced Scorecard And Eco-efficiency Analysis

Summary/Abstract: The use of a Balanced Scorecard enriched performance measurement system in a way that, in addition to traditional financial measures, appear performance measures classified in the consumer perspective, internal business processes and innovation and learning perspective. All the research represented, are related to environmental and sustainable development aspects, which is seen as critical success factors in creating a positive company image in contemporary business. Therefore, the question of corporate sustainability objectively requires the establishment of relationships between sustainable development and its measurement and monitoring. The aim of this paper is to indicate on the importance of applying the Balanced Scorecard as an open system that can be involved the interests of all stakeholders, when are vital to the success of business strategy. Special attention will be focused on analyzing the relationship between Sustainability Balanced Scorecard, which allows the management by simultaneous improvement of the of environmental, social and financial aspects of business and eco-efficiency analysis, as an instrument for the assessment and control of appropriate key performance measures for environmental and economic aspects, as the main aspects of sustainability.

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