The relationship between SDGs Compass and BSC

Availability of BSC to achieve SDGs

Abstract

The purpose of this paper is to examine how BSC and SDGs-C(SDGs Compass) should be aligned to fulfill their potential roles in realizing the strategy to achieve the SDGs. First, we explained the overview and features of BSC and SDGs-C respectively. Next, we examined how SDGs-C should be applied to effectively use of BSC on the premise that firms will use BSC to achieve SDGs. Since SDGs-C do not consider the causal relationships between strategic objectives in Strategy Map, we concluded that it is desirable to “partially” utilize BSC to strategically manage to achieve SDGs.