将可持续发展纳入企业战略:以一家农牧公司为例

Lindiana Araújo, H. C. Oliveira
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引用次数: 0

摘要

平衡计分卡是一种战略沟通工具,侧重于长期决策,由四个角度支持:学习和成长、内部流程、客户和财务。对可持续性的日益关注导致了社会和环境问题的整合,即所谓的可持续性平衡计分卡(SBSC)。我们的目标是设计一个大型巴西农业和畜牧业公司的SBSC。数据收集自访谈和文献分析。我们描述了可持续性视角,分析了其在战略管理中的整合,以及在战略地图中的系统化。这样的设计突出了战略目标和每个视角之间的关系。可持续性观点对所有其他观点都有直接影响。SBSC对齐的清晰和概要视图支持转换,提供竞争优势,以及长期的效益度量。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Integrating Sustainability in Business Strategy: The Case of an Agricultural and Livestock Company
The Balanced Scorecard is a strategic communication tool focus on long term decisions supported by four perspectives alignment: learning and growth, internal processes, customers, and financial. The increased concerns regarding sustainability lead to the integration of social and environmental issues, in the so-called Sustainability Balanced Scorecard (SBSC). We aim to design the SBSC of a large Brazilian Agriculture and Livestock Company. Data was collected from interviews and documentary analysis. We characterize the sustainability perspective, analyse its integration in strategic management, and its systematization in the strategic map. Such design highlights the strategic goals and the relationship between each perspective. The sustainability perspective has a direct impact on all of the other perspectives. The clear and schematic view of the SBSC alignment empower transformation, provide competitive advantages, and benefits measurement in the long term.
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