BALANCED SCORECARD (BSC) APOIANDO A SUSTENTABILIDADE ORGANIZACIONAL: UM REFERENCIAL TEÓRICO INTEGRADO

Abstract

This paper presents sustainability as a business trend and the need for measurement and monitoring of organizational strategies as key to organizational development. In this context, through a theoretical and exploratory research, the article discusses the Sustainable Balanced Scorecard (SBS) presented by Kaplan and Norton, theoretically contributing to the construction of a model to be used by the SBS methodology. It was found that it is possible to balance the traditional economic factors, such as financial and market, with sustainability criteria, enabling enterprises to suit the new environmental requirements and maintain its main objectives having as allies the technology and informational systems.