THE DISSEMINATION OF CORPORATE STRATEGIES BASED ON BALANCED SCORECARD - BSC: COMPANY PROVIDING ENVIRONMENTAL SERVICES - A CASE STUDY.

Abstract

The Balanced Scorecard - BSC is a performance measurement tool developed by Kaplan and Norton (1997). According to Wu and Chen (2012), Zangoueinezhad and Moshabaki, (2011) and Galas and Forte (2005), the Balanced Scorecard is an innovative method for evaluating business performance, but the dissemination of the BSC concepts and the indicators for all hierarchic levels of the organization, according to Kaplan and Norton (1999), is a critical factor in its implementation. Within this context, the aim of this study is to examine how to disseminate BSC based corporate strategies through a case study on a company providing environmental services. As a result, it becomes evident that the studied company disseminates corporate strategies through an innovative organizational method, the PEG - Prêmio de Excelência em Gestão (Management Excellence Award), taking into account the three dimensions of sustainability (economic, social and environmental).