The Balanced Scorecard: from customer perspective to stakeholder perspectives

This paper explores the current structure and framework of the Balanced Scorecard (BSC) and its evolution. The pros and cons of the BSC's current framework will be analyzed, followed by a proposal for a new BSC linking to the organization's Vision and Mission statements. By redefining the purpose for an organization's Mission Statement to incorporate sustainability's "triple bottom line," sustainability-related goals can be identified. The Mission Statement then can be linked to the BSC by redefining and better organizing the BSC's perspectives to include these goals.