Lesbians, Gays, Bisexuals, Transsexuals, and Intersexuals. Brings together all people with sexual orientations or gender identities encompassed in these five terms.
Published in Chapter:
Relevance of a New Perspective of Social Responsibility and Sustainability in the Balanced Score Card: An Analysis of the Perception of University Students
Nydia Consuelo Hernandez-Mora (Politecnico Grancolombiano, Colombia), Rocio Vargas (Politecnico Grancolombiano, Colombia), Mauricio Martinez (Politecnico Grancolombiano, Colombia), and Sergio Miguel Borja (Independent Researcher, Colombia)
Copyright: © 2023
|Pages: 21
DOI: 10.4018/978-1-6684-5216-5.ch012
Abstract
Since Norton and Kaplan developed the balanced scorecard in 1992, most companies worldwide have applied it as a monitoring and control tool in business management. However, since then various social and cultural factors have changed the way of thinking in society. The SDGs and the social inequalities highlighted during the COVID-19 pandemic suggest that business management cannot be seen from the four traditional perspectives of finances, customers, internal processes, and growth and learning. It is necessary to develop a fifth perspective focused on social responsibility and sustainability. This document explores the importance of inclusion in this new perspective. It does a documentary review of research related to concepts such as social responsibility, shared values, and inclusion.