BALANCED SCORECARD ADAPTATION TO CSR MANAGEMENT

Management of business activities has been showing a great interest and concern on the framework of sustainable development, which includes concepts such as economy, society and environment. This has provoked that firms are taking steps in all fronts in order to make these tasks theirs because it is fully believed that firms play a role in society that goes beyond purely economic aspects.

In this paper, after describing the impact that social and environmental aspects caused on the modern business management, we analyse and develop one of the most used and original tools in strategic management, the Balanced Scorecard (BSC), so that its design shows a balanced combination of the indicators of the necessary aspects within the present requirements of Corporate Social Responsibility.