It has become more common to think of BSC as a management strategy theory. In addition, people around the world have begun to think about sustainability that incorporates environmental, social, and economic aspects. In addition, the public and private sectors are moving in new directions, such as the SDGs movement of the United Nations.

This paper examines whether BSC can provide the “sociality” that society demands of organizations, and whether the concept and structure of BSC can be applied to these social changes by incorporating ethics. This paper examines whether the concept and structure of BSC can be applied to this social change by incorporating ethics.

As a result, from the area of strategic management theory, it became clear that BSC is a “framework for strategic management practice. Furthermore, with regard to “sociality,” it was determined that Kaplan and Norton’s original BSC was not proactive, at least not with regard to sociality and the environment. In addition, Kaplan et al.(Kaplan & McMillan, 2020)published a working paper at Harvard University that incorporated the triple bottom line into the BSC basic framework and at the same time revised the names of the original four perspectives. However, incorporating the triple bottom line into the BSC has been researched since 1996 as a study to add social and environmental aspects to the BSC. In particular, from 2000 to around 2008, despite the fact that it has been actively studied as a sustainable BSC in Germany and Scandinavia, Kaplan et al. have not incorporated any of these research results.

In this paper, in order to actively incorporate sociality into the BSC, as in “we should not pursue economics without pursuing sociality and producing results,” there is a need to incorporate integrity rooted in ethics into the BSC and to modify the concept and structure of the BSC, which was found to be modifiable.

The purpose of this paper is to consider the simultaneous pursuit of multiple goals through a literature review. The results of the study indicate that it is important to enhance goal self-concordance for mitigating goal conflict and facilitating the simultaneous pursuit of multiple strategic goals. In addition, to increase goal self-concordance, it is helpful to revise the goal setting and appraisal procedures of the BSC.

Almost thirty years have passed since BSC (Balanced Scorecard) was introduced. From then on, a lot of documents including papers, commentaries, and case studies about BSC have been published. In this study note, these documents are classified under four fields. Also, I discuss the future direction of research and application of BSC by using this classification.

The purpose of this paper is to clarify establishment factors of BSC in healthcare organizations through a case study. This paper conducts interviews in a mid-sized private healthcare corporation in a certain area. Three findings as follows; (1) BSC operation supporting systems, (2) horizontal alignment of medical professionals, and (3) incentive systems are essential as establishment factors of BSC.