The environmental perspective in the sphere of action of the Balanced Scorecard

Abstract

The inadequate attention and control of environmental issues classifies as one of the most important deficiencies in the management of sustainable development, in this sense, the Balanced Scorecard must constitute a stable link for the mainstreaming of the environmental perspective in its acting sphere. The objective of this article was aimed to induce the consideration of the environmental perspective in the conception of the Balanced Scorecard for the achievement of a sustainable and harmonious balance between the short and long-term objectives, as well as between the desired results and the drivers of action of those results. The result is the consideration of the multi-level and multi-stakeholder environmental perspective that encompasses the heterogeneity of actors and actions where the environmental component is present as a pillar of development. The conclusions acknowledge the convenience of the study carried out, as well as its possibility of immediate application and generalization.