Sustainable Balanced Scorecard

2116 Words9 Pages
Introduction Amanco is a top company in Latin America in the marketing and production of plastic fittings for fluid transportation and plastic pipes, with solutions for infrastructure, buildings, environmental and irrigation engineering. The mission of the company is to gainfully sell and produce modern, complete, outstanding answers for the control and transportation of fluids. This case describes the challenges of using the Balanced Scorecard to implement a triple-bottom-line strategy for delivering excellent performance in economic, environmental, and social domains. Even though the owners and senior executive team of Amanco aims to achieve strong financial returns and profit, they are also deeply committed to improving the environment and making a difference in the lives of the individuals. Robert Salas, CEO, wants a management system that communicates and motivates Amanco's goals. Initially, he creates a simple scorecard of measures, but he soon migrates to developing a strategy map and Balanced Scorecard that places economic, environmental, and social objectives as the highest-level objectives. He faces the challenges of cascading the corporate Balanced Scorecard to operating units throughout Latin America and how to develop better measures of social and environmental impact. Salas must also address the issue whether he can sustain Amanco's balanced strategy while entering the Brazilian market where competition is fierce and SSC may curtail innovation and creativity. Also he needs to decide whether he can use SSC to leverage Amanco’s diversity and align all operating units around a shared strategy or not. Sustainability Scorecard A practical Balanced Scorecard identifies linkages among objectives in the perspectives of different measures. The recent Sustainability Scorecard of Amanco Co. identifies linkages among essential elements of the organizations

More about Sustainable Balanced Scorecard

Open Document