5th perspective of Balanced Score Cards (BSC) in industrial Units (Environmental and Social Perspective)

Undoubtedly one of the major duties of managers is to control and assess the performance of organization under his supervision. Balanced Score cards are among the most complete and concise methods of performance assessment which has been welcomed greatly in the present era and well-known companies in the world such as HP, Shell, and Mobile implement it and utilize its achievements. The method mentioned assesses organizations' performance in 4 areas (financial, customer, learning and growth, internal processes). Regarding the increasing of populations and the limited amounts of natural resources, the issue of preserving environments is posed as an important problem in human society. Legal and economical obligations of global market has led industries towards ecosystem management and using the related standards (such as ISO 14000- ecosystem performance assessment standard). Meanwhile, the effects of an organization's activities are very important and the industries are required to reveal the social aspects of their activities. Thus, the management of industrial units not only are responsible regarding the efficiency and effectiveness of their activities, but also are responsible for all that happens as a result of their profit making activities and the environmental and social unit's problems. Thus, the introduction of the 5th dimension of balanced credit card (ecological and social perspective) which seems to be greatly helpful in achieving the goals of industrial units to observe the social commitments and reducing the ecological costs is one of the innovations achieved by the present research.

کلیدواژه ها:

Balanced Score Cards ، Social & Environmental perspective ، industrial Units ، assess the performan