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Geological and Mining Engineering

Geological and Mining Engineering (GME), published by Scineer Publishing PTE. LTD, is an open-access journal. GME is devoted to publish geological and mining engineering related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on geological and mining engineering throughout the world. GME welcomes all original

ISSN: 3029-1887(P)

3029-2034(O)

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Food Safety and Quality

Food Safety and Quality (FSQ), published by Scineer Publishing PTE. LTD, is an open-access journal. FSQ is devoted to publish food safety and quality related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on food safety and quality throughout the world. FSQ welcomes all original manuscripts that do not be published in any other journals.

ISSN: 3029-2115(P)

3029-2123(O)

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Hydraulic Engineering and Power Research

Hydraulic Engineering and Power Research (HEPR), published by Scineer Publishing PTE. LTD, is an open-access journal. HEPR is devoted to publish hydraulic engineering and power related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on hydraulic engineering and power throughout the world. HEPR welcomes all original manuscripts that do not be published in any other journals.Â

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Â Â Â Â ISSN: 3029-2158(P)

Â Â Â Â Â Â Â Â Â 3029-2166(O)

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Medical and Health Research

Medical and Health Research (MHR), published by Scineer Publishing PTE. LTD, is an open-access journal. MHR is devoted to publish medicine related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on medicine throughout the world. MHR welcomes all original manuscripts that do not be published in any other journals.Â

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Â Â Â Â ISSN: 3029-2190(P)

Â Â Â Â Â Â Â Â Â 3029-2204(O)

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Practical Medical Research

Practical Medical Research (PMR), published by Scineer Publishing PTE. LTD, is an open-access journal. PMR is devoted to publish medicine related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on medicine throughout the world. PMR welcomes all original manuscripts that do not be published in any other journals.Â

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Â Â Â Â ISSN: 3029-2085(P)

Â Â Â Â Â Â Â Â Â Â 3029-2093(O)

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Forum on Research and Innovation Management

Forum on Research and Innovation Management (FRIM), published by Scineer Publishing PTE. LTD, is an open-access journal. FRIM is devoted to publish research and innovation management related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on research and innovation management throughout the world. FRIM welcomes all original manuscripts that do not be published in any other journals.Â

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Â Â Â Â ISSN: 3029-1933(P)

Â Â Â Â Â Â Â Â Â 3029-1984(O)

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Construction Safety Technology and Management

Construction Safety Technology and Management (CSTM), published by Scineer Publishing PTE. LTD, is an open-access journal. CSTM is devoted to publish construction safety technology and management related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on construction safety technology and management throughout the world. CSTM welcomes all original manuscripts that do not be published in any other journals.Â

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Â Â Â Â Â ISSN: 3029-2069(P)

Â Â Â Â Â Â Â Â Â Â Â 3029-2077(O)

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Industrial Technology Research

Industrial Technology Research (ITR), published by Scineer Publishing PTE. LTD, is an open-access journal. ITR is devoted to publish industrial technology related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on industrial technology throughout the world. ITR welcomes all original manuscripts that do not be published in any other journals.

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Â Â Â Â ISSN: 3029-1895(P)

Â Â Â Â Â Â Â Â Â Â 3029-2026(O)

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Environmental Protection and Health

Environmental Protection and Health (EPH), published by Scineer Publishing PTE. LTD, is an open-access journal. EPH is devoted to publish environmental protection and health related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on environmental protection and health throughout the world. EPH welcomes all original manuscripts that do not be published in any other journals.Â

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Â Â Â Â ISSN: 3029-1909(P)

Â Â Â Â Â Â Â Â Â 3029-2018(O)

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Artificial Intelligence Technology Research

Artificial Intelligence Technology Research (AITR), published by Scineer Publishing PTE. LTD, is an open-access journal. AITR is devoted to publish artificial intelligence technology related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on artificial intelligence technology throughout the world. AITR welcomes all original manuscripts that do not be published in any other journals.Â

Â Â Â Â ISSN: 3029-1968(O)

Â Â Â Â Â Â Â Â Â 3029-195X(P)
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Curriculum Learning and Exploration

Curriculum Learning and Exploration (CLE), published by Scineer Publishing PTE. LTD, is an open-access journal. CLE is devoted to publish curriculum related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on curriculum throughout the world. CLE welcomes all original manuscripts that do not be published in any other journals.Â

Â Â Â Â ISSN: 3029-1976(O)

Â Â Â Â Â Â Â Â Â 3029-1941(P)
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Evaluation of Educational Research

Evaluation of Educational Research (EER), published by Scineer Publishing PTE. LTD, is an open-access journal. EER is devoted to publish education related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on education throughout the world. EER welcomes all original manuscripts that do not be published in any other journals.

Â Â Â Â ISSN: 3029-1992(O)

Â Â Â Â Â Â Â Â Â 3029-1925(P)
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World Education Forum

World Education Forum (WEF), published by Scineer Publishing PTE. LTD, is an open-access journal. WEF is devoted to publish education related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on education throughout the world. WEF welcomes all original manuscripts that do not be published in any other journals.

Â Â Â Â ISSN: 3029-214X(O)

Â Â Â Â Â Â Â Â Â 3029-2131(P)

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New Explorations in Education and Teaching

New Explorations in Education and Teaching (NEET), published by Scineer Publishing PTE. LTD, is an open-access journal. NEET is devoted to publish education related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on education throughout the world. NEET welcomes all original manuscripts that do not be published in any other journals.Â

Â Â Â Â ISSN: 3029-200X(O)

Â Â Â Â Â Â Â Â Â 3029-1917(P)

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Modern Economic Management Forum

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Modern Economic Management Forum (MEMF), published by Scineer Publishing PTE. LTD, is an open-access journal. MEMF is devoted to publish modern economic management related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on economic management throughout the world. MEMF welcomes all original manuscripts that do not be published in any other journals.Â

Â Â Â Â ISSN: 3029-2182(O)

Â Â Â Â Â Â Â Â Â 3029-2174(P)

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Research and Commentary on Humanities and Arts

Research and Commentary on Humanities and ArtsÂ (RCHA), published by Scineer Publishing PTE. LTD, is an open-access journal. RCHA is devoted to publish humanities and arts related articles in the form of original papers, review papers and case studies. It also provides a platform for scholars to exchange the latest information in the related fields and aim to promote the research on humanities and arts throughout the world. RCHA welcomes all original manuscripts that do not be published in any other journals.Â

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Â Â Â Â Â Â ISSN: 3029-2050(O)

Â Â Â Â Â Â Â Â Â Â Â 3029-2042(P)

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Scineer Publishing is a publisher of open access journals. Covering various disciplines and promoting interdisciplinary development, Scineer Publishing adheres to a principle of respecting academics, and publishes insightful and rigorous academic research contents.

12 Eu Tong Sen Street, #07-168, Singapore 059819

E-mail: scineerpub@126.com

Copyright © 2023 Scineer Publishing Pte. Ltd.

Balanced Scorecard Incorporating Social and Environmental Perspectives: Application Considerations and Impacts on Corporate Performance and Profitability

Chuxi Ou

Abstract

The balanced scorecard (BSC) is a crucial strategic performance management tool that helps enterprises integrate multi-dimensional
information, optimize decision-making processes, and enhance competitive advantages. This paper critically explores the extent to which
enterprises should adopt a balanced scorecard incorporating social and environmental perspectives, and analyzes the impact of these perspectives on corporate profitability and performance in both the short and long term. First, it reviews the emergence and development of the balanced scorecard, including its background, application in performance measurement systems and strategic management systems. Secondly,
it discusses the core considerations for enterprises to utilize the balanced scorecard, such as integrating multi-source information, improving
operational efficiency, enhancing customer perception management, facilitating strategic planning, and responding to market changes. Then,
it focuses on the influence of social perspectives (e.g., learning and growth, customer satisfaction) and environmental perspectives (e.g., green
operations, compliance with environmental regulations) embedded in the balanced scorecard on corporate performance. Finally, it examines
the limitations of the balanced scorecard in practice, such as the need for customization, high resource input, and rigidity. The research concludes that the balanced scorecard integrating social and environmental perspectives can effectively improve the quality of management information and optimize decision-making, but its successful implementation requires diversified skills, experience and strong leadership support.
This study provides a theoretical reference for enterprises to rationally apply the balanced scorecard and realize the synergistic development
of social, environmental and economic benefits.

Keywords

Balanced Scorecard; Social Perspective; Environmental Perspective; Corporate Performance; Profitability; Strategic Management

Full Text:

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References

[1] Benková, E., Gallo, P., Balogová, B. and Nemec, J., 2020. Factors Affecting the Use of Balanced Scorecard in Measuring Company Performance. Sustainability, 12(3), p.1178.

[2] Dwivedi, R., Prasad, K., Mandal, N., Singh, S., Vardhan, M. and Pamucar, D., 2021. Performance evaluation of an insurance company

using an integrated Balanced Scorecard (BSC) and Best-Worst Method (BWM). Decision Making: Applications in Management and

Engineering, 4(1), pp.33-50.

[3] Fernandesa, K., Rajab, V. and Whalley, A., 2006. Lessons from implementing the balanced scorecard in a small and medium size manufacturing organization. pp. 623-34

[4] Gao, H., Chen, H., Feng, J., Qin, X., Wang, X., Liang, S., Zhao, J. and Feng, Q., 2018. Balanced scorecard-based performance evaluation of Chinese county hospitals in underdeveloped areas. Journal of International Medical Research, 46(5), pp.1947-1962.

[5] Hoque, Z. 2014. 20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research

[PDF] (pp. 1-27).

[6] Hsu, Y.L. and Liu, C.C., 2010. Environmental performance evaluation and strategy management using balanced scorecard. Environmental monitoring and assessment, 170(1), pp.599-607.

[7] Humphreys, K.A. and Trotman, K.T., 2011. The balanced scorecard: The effect of strategy information on performance evaluation judgments. Journal of Management Accounting Research, 23(1), pp.81-98.

[8] Kaplan, R. and Norton, D., 1996. Using the Balanced Scorecard as a Strategic Management System. pp.172-180.

[9] Malagueño, R., Lopez-Valeiras, E. and Gomez-Conde, J., 2018. Balanced scorecard in SMEs: effects on innovation and financial performance. Small Business Economics, 51(1), pp.221-244.

[10] Malmi, T. 2001. Balanced scorecards in Finnish companies: A research note [PDF] (pp. 1-14).

[11] Meira, J., 2021. Social and Environmental Accounting.

[12] Nerreklit, H., 2000. The balance on the balanced scorecard- a critical analysis of some of its assumptions. pp.65-89.

[13] Tseng, M.L., 2010. Implementation and performance evaluation using the fuzzy network balanced scorecard. Computers & Education,

55(1), pp.188-201.

[14] Tuan, T.T., 2020. The impact of balanced scorecard on performance: The case of Vietnamese commercial banks. The Journal of Asian

Finance, Economics, and Business, 7(1), pp.71-79.

[15] Wu, H.Y., Lin, Y.K. and Chang, C.H., 2011. Performance evaluation of extension education centers in universities based on the balanced

scorecard. Evaluation and Program Planning, 34(1), pp.37-50.

[16] Zolfani, S.H. and Ghadikolaei, A.S., 2013. Performance evaluation of private universities based on balanced scorecard: empirical study

based on Iran. Journal of Business Economics and Management, 14(4), pp.696-714.

DOI: http://dx.doi.org/10.70711/memf.v3i2.8845

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Scineer Publishing is a publisher of open access journals. Covering various disciplines and promoting interdisciplinary development, Scineer Publishing adheres to a principle of respecting academics, and publishes insightful and rigorous academic research contents.

12 Eu Tong Sen Street, #07-168, Singapore 059819

E-mail: scineerpub@126.com

Copyright © 2023 Scineer Publishing Pte. Ltd.