Integration of Sustainable Development Principles Into Balanced Scorecard

Diana Bagdonienė, Asta Daunorienė, Aušra Simanavičienė


Paper presents summary of possibilities for integrating sustainable development principles into the balanced scorecard. Principles of sustainable development in Lithuania and benefits stemming from sustainable development for organizations are discussed, process of transforming organization into a sustainable one is analyzed, integration of sustainable development strategies into the balanced scorecard is summarized, and related issues are explored. Transformation of balanced scorecard into the balanced scorecard of sustainable development is suggested to include and introduce two additional indices, namely perspectives of society and employee satisfaction, indicating an additional focus on dealing with social issues both within the organization and in its external environment where organization operates. The research was based on the case of Telecommunication Company to determine the main strategic goals between balanced scorecard of sustainable development model elements. JEL Clasification: L1, Q56. Keywords: organizational strategy, principles and strategies of sustainable development, balanced scorecard performance measurement.


organizational strategy; principles and strategies of sustainable development; balanced scorecard performance measurement

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"Intellectual Economics" ISSN online 1822-8038 / ISSN print 1822-8011