How to Apply the Sustainability Balanced Scorecard Concept/ Kako Primeniti Koncept Karte Izbalansiranih Performansi Održivog Razvoja

• Authors: Bojan Krstić , Vesna Sekulić , Vladimir Ivanović
• Languages of publication: EN

Abstracts

EN

Many successful enterprises have identified a large significance of non-economic determinants of business and their influence on competitive success. Social responsible behaviour becomes an imperative of modern business environment. Corporate social responsibility emphasizes more effective environmental and social performance management so that its influence on financial performance becomes more and more obvious. In that sense, the aim of this paper is to point out the theoretical foundations of the Sustainability Balanced Scorecard (SBS) concept, and to demonstrate an example of enterprise, which will show how to develop SBS in the aim of its successful application.

Mnoga uspešna preduzeća identifikovala su veliki značaj neekonomskih determinanti poslovanja i njihov uticaj na konkurentski uspeh. Društveno odgovorno poslovanje postaje imperativ savremenog poslovnog ambijenta. Društvena odgovornost preduzeća potencira sve efektivnije upravljanje njegovim ekološkim i socijalnim performansama čiji uticaj na finansijske performanse postaje sve evidentniji. U tom smislu, cilj ovog rada je da istakne teoretske postavke Karte izbalansiranih performansi održivog razvoja (Sustainability Balanced Scorecard), kao i da na primeru preduzeća pokaže na koji način se ona može razviti u cilju uspešne primene.

Keywords

EN

environmental performance; social performance; sustainable development; enterprise; environmental performance; social performance; sustainable development; enterprise

• Publisher: Sciendo
• Journal: Economic Themes
• Year: 2015
• Volume: 52
• Issue: 1
• Pages: 65-80

Dates

published

2015-03-01

received

2013-12-08

accepted

2014-04-02

online

2015-03-13

Contributors

author

Bojan Krstić

• University of Niš, Faculty of Economics, Serbia

author

Vesna Sekulić

• University of Niš, Faculty of Economics, Serbia

author

Vladimir Ivanović

• PhD student, University of Niš, Faculty of Economics, Serbia

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Identifiers

DOI

10.1515/ethemes-2014-0005