The Balanced Scorecard: Integration into the non-financial Reporting System
In modern conditions of transformation of economic relations, non-financial reporting, including reporting in the field of sustainable development, must present a balanced and reasonable picture of the organization’s performance in relation to sustainable development. Such a reporting system is an i...
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| Главные авторы: | , |
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| Формат: | Статья |
| Язык: | English |
| Опубликовано: |
Springer Science and Business Media Deutschland GmbH
2024
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| Темы: | |
| Online-ссылка: | https://dspace.ncfu.ru/handle/123456789/29213 |
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| Краткое описание: | In modern conditions of transformation of economic relations, non-financial reporting, including reporting in the field of sustainable development, must present a balanced and reasonable picture of the organization’s performance in relation to sustainable development. Such a reporting system is an important source of information for making management decisions. The article shows that the use of a balanced scorecard in the practical activities of companies can significantly improve the system of intra-company non-financial reporting without increasing its volume. Based on the results of the study, we concluded that the integration of a balanced scorecard into corporate non-financial reporting makes it possible to formulate more effectively the strategic goals of the organization and timely plan activities to achieve these goals. This process helps to improve the quality of the organization’s management system. |
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