This paper presents the methodology of the Sustainability Balanced Scorecard (SBSC). The SBSC-concept is based on the “traditional” Balanced Scorecard (BSC), a management tool and methodology developed by Kaplan and Norton in 1997. The idea to use the tool also for the purpose of environmental management is not completely new and has already been suggested by Kaplan & Norton.
Author: Thomas Bieker
Source: University of St. Gallen
Subject: Social Responsibility (ESG)