THE EXTENSION OF BALANCED SCORECARD TOWARDS CORPORATE SOCIAL RESPONSIBILITY Cover Image

EKSPANSJA ZRÓWNOWAŻONEJ KARTY WYNIKÓW W KIERUNKU SPOŁECZNEJ ODPOWIEDZIALNOŚCI BIZNESU
THE EXTENSION OF BALANCED SCORECARD TOWARDS CORPORATE SOCIAL RESPONSIBILITY

Author(s): Maria Nieplowicz
Subject(s): Business Economy / Management, Evaluation research
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: Balanced Scorecard; corporate social responsibility (CSR); goals and measures of CSR;

Summary/Abstract: An important element of the strategy of each business unit is to ensure nonfinancial aspects of success. That is why companies care about relations not only with owners and investors, but also with all other stakeholders. Most often this is realized by implementing the principles of corporate social responsibility (CSR). Therefore, the main goal of the article is to present activities within the scope of corporate social responsibility and to extend the Balanced Scorecard (BSC) with its elements. The Balanced Scorecard was modified with CSR goals and measures by including them in all four of the classically used perspectives of the Balanced Scorecard or by identifying another perspective in the structure of an already functioning Balanced Scorecard. The following research methods were used in the article: literature research, analysis of source documents and case analysis.

  • Issue Year: 2018
  • Issue No: 514
  • Page Range: 311-319
  • Page Count: 9
  • Language: Polish
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