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  1. 1 Economic Themes

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  1. 1 Ivanović V.

  2. 1 Krstić B.

  3. 1 Sekulić V.

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  1. 1 2015

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

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Krstić B., Sekulić V., Ivanović V.
Economic Themes
|
2015
|
vol. 52
|
issue 1
65-80
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.
XX
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.
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