기업의 지속가능경영에 대한 성과관리: 균형성과표(BSC)에서 지속가능 균형성과표(SBSC)로

초록

With the rapid industrialization of the 1960s leading to severe environmental issues, discussions on sustainability began to emerge in the 1970s, primarily led by the United Nations (UN). As a result, businesses expanded their focus beyond financial performance to include environmental and social issues, highlighting the need for a performance management system for sustainable management. To address this need, the Balanced Scorecard (BSC) was linked to sustainable management. This study focuses on the Sustainability Balanced Scorecard (SBSC) and establishes the following research objectives: (1) to compare and analyze the Balanced Scorecard (BSC) and the Sustainability Balanced Scorecard (SBSC), (2) to identify the types of Sustainability Balanced Scorecards and determine relevant measurement indicators, and (3) to present considerations and processes for successfully implementing the Sustainability Balanced Scorecard in organizations. The findings of this study are as follows. First, the similarities and differences between the Sustainability Balanced Scorecard and the traditional Balanced Scorecard were identified. The commonalities include the four perspectives (financial, customer, internal processes, and learning & growth) and the development of a strategy map. However, the key differences lie in the addition of social and environmental perspectives, as well as the expanded scope of stakeholders beyond customers to emphasize stronger relationships with both internal and external stakeholders. Second, the study categorized SBSC into two types: the SBSC-4 model, which integrates social and environmental factors into the existing four BSC perspectives, and the SBSC-5 model, which treats social and environmental factors as independent perspectives. The differences between these two models were discussed in detail. Third, the conditions necessary for successfully applying the Sustainability Balanced Scorecard in organizations and the steps required for its implementation were outlined. Finally, the theoretical and practical implications of this study, as well as its limitations, were discussed.

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