Options of the Sustainability Aspects Implementation into the Balanced Scorecard Concept

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Options of the Sustainability Aspects Implementation into the Balanced Scorecard Concept

Popis výsledku v původním jazyce

Neither in the academic sphere nor in professional practice there is a general agreement on the understanding and definition of the terms sustainable development and corporate social responsibility (CSR), despite the awareness of the wide range of socially responsible activities. Research exploring the impact of socially responsible activities to the corporate financial performance has been published still more intensively. The ways, how to link up the CSR concept effectively to the used performance methods in enterprise practice, are researched as well. The results of the realized quantitative research show that the Balanced Scorecard (BSC) concept (or similarly the Excellence Model) is so robust that its use in the Czech enterprise practice is not so common. In a similar way the long-term integration of sustainability aspects into the approaches to the enterprise performance management is not so common. How the data received from the research sample show, Czech manufacturing companies rarely implement the whole complex approach. They often implement only the main ideas of the concepts (Excellence Model, BSC, Total Quality Management, etc) along with a few metrics (key performance indicators) - to include social and environmental aspects within responsible behaviour (sustainability entrepreneurship). Therefore there are analyzed and evaluated the options how to implement sustainability aspects into the BSC. The BSC concept belongs to the most used performance management methods in the current practice of manufacturing companies in the Czech Republic. This paper is based on the desk research scientific method using secondary data in the field of CSR and corporate sustainable performance. Empirical research in this paper is conducted in the form of questionnaire survey. It maps the use of the BSC concept and other concepts for the performance management of medium-sized manufacturing companies with the place of business in two regions of the Czech Republic.

Název v anglickém jazyce

Options of the Sustainability Aspects Implementation into the Balanced Scorecard Concept

Popis výsledku anglicky

Neither in the academic sphere nor in professional practice there is a general agreement on the understanding and definition of the terms sustainable development and corporate social responsibility (CSR), despite the awareness of the wide range of socially responsible activities. Research exploring the impact of socially responsible activities to the corporate financial performance has been published still more intensively. The ways, how to link up the CSR concept effectively to the used performance methods in enterprise practice, are researched as well. The results of the realized quantitative research show that the Balanced Scorecard (BSC) concept (or similarly the Excellence Model) is so robust that its use in the Czech enterprise practice is not so common. In a similar way the long-term integration of sustainability aspects into the approaches to the enterprise performance management is not so common. How the data received from the research sample show, Czech manufacturing companies rarely implement the whole complex approach. They often implement only the main ideas of the concepts (Excellence Model, BSC, Total Quality Management, etc) along with a few metrics (key performance indicators) - to include social and environmental aspects within responsible behaviour (sustainability entrepreneurship). Therefore there are analyzed and evaluated the options how to implement sustainability aspects into the BSC. The BSC concept belongs to the most used performance management methods in the current practice of manufacturing companies in the Czech Republic. This paper is based on the desk research scientific method using secondary data in the field of CSR and corporate sustainable performance. Empirical research in this paper is conducted in the form of questionnaire survey. It maps the use of the BSC concept and other concepts for the performance management of medium-sized manufacturing companies with the place of business in two regions of the Czech Republic.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2016

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Proceedings of the 4th International Conference on Management, Leadership and Governance

ISBN

978-1-910810-85-9

ISSN

2049-6826

e-ISSN

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Počet stran výsledku

9

Strana od-do

51-59

Název nakladatele

Academic Conferences and Publishing International Limited

Místo vydání

Reading, United Kingdom

Místo konání akce

Saint-Petersburg Rusko

Datum konání akce

14. 4. 2016

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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