文章基本信息

标题：DEVELOPING AND IMPLEMENTING THE SBS MODEL WITH THE AIM OF IMPROVING ENTERPRISE COMPETITIVENESS
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作者：Bojan Krstić ; Vladimir Ivanović
期刊名称：Facta Universitatis. Series Economics and Organization
印刷版ISSN：0354-4699
电子版ISSN：0354-4699
出版年度：2012
卷号：9
期号：2
页码：177-192
出版社：University of Nis
摘要：Dynamic business and stricter customer requirements can cause expansion of the Balanced Scorecard (BS) with dimensions of sustainable development and corporate social responsibility. That is how we get a Sustainability Balanced Scorecard concept (SBS) which represents an opportunity for enterprises to translate their missions, visions, and sustainable development strategies into the operational targets and actions. Their successful realization will be monitored via key success factors or key performance measures. Expansion of the traditional BS model with ecological (environmental) and social components represents a significant step in practical implementation of socially responsible business. Application of the expanded BS model becomes one more challenge for the management of modern enterprises. The aim of this paper is to light up key aspects of SBS model development and application. Considering the fact that social responsibility, sustainable development and ecological dimension of business activities can cause improved sales to the ecologically (environmentally) conscious customers, create benefits from "green" purchase, make savings from ecologically acceptable production process, then the application of SBS model can have a positive reflection on improving business performances and enterprise competitiveness.
关键词：balanced scorecard; business performance; sustainable development; corporate ;social responsibility; Sustainability Balanced Scorecard