2006 Volume 14 Issue 2 Pages 65-76
Today, the Balanced Scorecard (BSC) and the strategy maps which support the BSC are permeating among not only business organizations but also even public sectors and non-profit organizations (NPO). Further, we can find the movement of including the strategy objectives which relates to corporate social responsibility (CSR) into the BSC or the strategy maps in pursuit of the sustainable growth for those corporations. However, it is difficult to connect logically the objectives orienting CSR with the BSC or the strategy maps in order to improve the shareholders’ value. The reason of its difficulty is that the former often act as the risk factor or constraint of the latter. This paper proposes the three-dimensional strategy map as an approach to identify and analyze the causal relationships and to search the trade-off between strategy objectives. According to this approach, we will be able clearly to discriminate the key-success factors from the risk or constraint factors for attaining the corporate mission, although both have previously been examined as the homogeneous favorable goals.
