| Popis: |
Since Norton and Kaplan developed the balanced scorecard in 1992, most companies worldwide have applied it as a monitoring and control tool in business management. However, since then various social and cultural factors have changed the way of thinking in society. The SDGs and the social inequalities highlighted during the COVID-19 pandemic suggest that business management cannot be seen from the four traditional perspectives of finances, customers, internal processes, and growth and learning. It is necessary to develop a fifth perspective focused on social responsibility and sustainability. This document explores the importance of inclusion in this new perspective. It does a documentary review of research related to concepts such as social responsibility, shared values, and inclusion. |
