Balanced Scorecard – Sustainable Development Tool

The sustainable management of a business requires the consideration of all the business compo- nents, both the economic activity and the aspects related to its impact on the environment and its social implications. The Balanced Scorecard (BSC) is a management tool supporting the successful implementation of corporative strategies. This helps connecting operational and non-financial activi- ties that have a significant impact on the economic success of a business. BSC is therefore a promising starting point to include in a company’s management system both the social and environmental as- pects. This paper deals with the traditional BSC and the current BSC development trends, which consider sustainability.