Management Control and Social Balance, Instruments of Company’s Performance

Global performance, as defined by its economic, social and environmental dimensions, has its intimate resort, first of all, at the human resources of the organization in the position of the subject and its object. Social performance conditions economic performance through its many motivational resorts. For these reasons social performance must, in turn, be carefully planned and monitored through a consistent social policy. Management control and social balance are among the most reliable planning and social reporting tools. Using analysis of reference works in the field of design and implementation of social policies to sustain performance, this study highlights the social balance sheet developments at European level and the ongoing efforts to improve its content in the two stages of social policy.