Vol. 9, No 2, 2012 pp. 257 - 270
UDC 65.015.25:502.131.1
SUSTAINABILITY BALANCED SCORECARD AND ECO-EFFICIENCY ANALYSIS
Tatjana Stevanović, Marija Petrović-Ranđelović
University of Niš, Faculty of Economics, Serbia
tatjana.stevanovic@eknfak.ni.ac.rs
The use of a Balanced Scorecard enriched performance measurement system in a way that, in addition to traditional financial measures, appear performance measures classified in the consumer perspective, internal business processes and innovation and learning perspective. All the research represented, are related to environmental and sustainable development aspects, which is seen as critical success factors in creating a positive company image in contemporary business. Therefore, the question of corporate sustainability objectively requires the establishment of relationships between sustainable development and its measurement and monitoring. The aim of this paper is to indicate on the importance of applying the Balanced Scorecard as an open system that can be involved the interests of all stakeholders, when are vital to the success of business strategy. Special attention will be focused on analyzing the relationship between Sustainability Balanced Scorecard, which allows the management by simultaneous improvement of the of environmental, social and financial aspects of business and eco-efficiency analysis, as an instrument for the assessment and control of appropriate key performance measures for environmental and economic aspects, as the main aspects of sustainability.
Key Words: Sustainability Balanced Scorecard, sustainable development, eco-efficiency analysis
BALANCED SCORECARD ODRŽIVOSTI I ANALIZA EKO-EFIKASNOSTI
Upotreba Balance Scorecard-a je obogatila sistem mera performansi na način da se, pored tradicionalnih finansijskih mera, pojavljuju mere performansi svrstane u perspektivu potrošača, internih poslovnih procesa i perspektivu inovacija i učenja. Sve zastupljenja istraživanja, vezuju se za aspekte životne sredine i održivog razvoja koji se posmatraju kao kritični faktori uspeha u kreiranju pozitivnog imidža kompanije u savremenim uslovima poslovanja. Stoga, pitanje korporativne održivosti objektivno nalaže uspostavljanje relacija između održivog razvoja i njegovog merenja i praćenja. Cilj ovog rada je da ukaže na značaj primene Balanced Scorecard-a kao otvorenog sistema u koji mogu biti uključeni interesi svih stejkholdera, kada su od vitalnog značaja za uspeh poslovne strategije. Posebna pažnja će biti usmerena ka analizi odnosa između Balanced Scorecard-a održivosti, koji omogućava upravljanje simultanim unapređenjem ekoloških, socijalnih i finansijskih aspekata poslovanja, i analize eko-efikasnosti, kao instrumenta za procenu i kontrolu odgovarajućih ključnih mera performansi za ekološki i ekonomski aspekt, kao glavnih aspekata održivosti.
Ključne reči: Balanced Scorecard održivosti, održivi razvoj, analiza eko-efikasnosti