Methodological proposal for business sustainability management by means of the Balanced Scorecard

Organisations are becoming increasingly aware of the need to include the concepts of economic, social and environmental sustainability within their different management models. To help them achieve this, they have a number of different CSR management tools available to them. However, despite offering recommendations on how and where to contemplate the concepts of sustainability within organisations, such instruments do not define a set of guidelines or a structured framework for implementing those concepts. Accordingly, the aim of this paper is to enhance one of the tools that is most widely known and used in strategic management, the Balanced Scorecard, so that the concepts of sustainability can be implemented within the strategy and the day‐to‐day management of the enterprise. To do so, the case methodology was applied to 16 organisations in order to obtain what could be called a Sustainable Balanced Scorecard.