Firms are increasingly under pressure for their social responsibility and they develop strategies to improve appropriate relationships with their stakeholders. Strategic control systems may be designed, therefore, embracing social aims and pursuing their effective balance with economic and competitive goals. The balanced scorecard may offer a consistent support and its basic structure may be suitably shaped, according to specific perspectives and contextual factors, obtaining an effective control and sustainability.
Strategie sociali e controllo dei risultati: l'approccio della Balanced Scorecard / DI TOMA, Paolo. - In: RIVISTA ITALIANA DI RAGIONERIA E DI ECONOMIA AZIENDALE. - ISSN 1593-9154. - STAMPA. - 109:(2009), pp. 165-177.
Strategie sociali e controllo dei risultati: l'approccio della Balanced Scorecard
DI TOMA, Paolo
2009
Abstract
Firms are increasingly under pressure for their social responsibility and they develop strategies to improve appropriate relationships with their stakeholders. Strategic control systems may be designed, therefore, embracing social aims and pursuing their effective balance with economic and competitive goals. The balanced scorecard may offer a consistent support and its basic structure may be suitably shaped, according to specific perspectives and contextual factors, obtaining an effective control and sustainability.
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