Table 5

Improvements to the strategic balanced scorecard design activity

TaskImprovementsWhoHow
Define objectives and indicators by perspective at the strategic levelInclusion of social and environmental perspectivesManagement, CT and SCRound table
Definition of strategic objectives based on the triple bottom line
Definition of indicators for each strategic objectiveManagement and CTTemplate
Cause-effect strategy mappingDetect, define and represent cause-effect relationships using a graphic modelCT

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