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Master's Thesis from the year 2019 in the subject Business economics - Controlling, grade: 2,0, University of Applied Sciences Brandenburg, course: Finance Controlling & Accounting, language: English, abstract: In this paper, the goals will be emphasized on how the Balanced Score-card (BSC) can be improved towards a Sustainability Balanced Scorecard (SBSC) and used. Furthermore the correlation between the Implementation of Sustainability Balanced Scorecard (SBSC) and the Stock Performance in Study Case of DAX 30 Companies Performance between 2016 and 2018 would be theoretical evaluated and statistically tested.Nowadays, the term sustainability has become popular among companies to implicate social, economic and environmental pillars to their strategy and management of the company. Today, companies should not only focus on their profits, but they are also forced to concern about other issues such as social, economic and environmental. Unfortunately, many companies still do not know how to implement or measure its outcomes. Therefore, this academic paper might be helpful to assist especially managers to implement the concept of Sustainability Balanced Scorecard (SBSC) as strategic controlling for their long-term success.However, these issues would be a challenge for all managers who in general have role for planning, organizing, leading, and controlling so that they need a tool such as Sustainability Balanced Scorecard which might be supporting them. Moreover, having concern to other issues above and inserting them into the concept of Balanced Scorecard, which is in general consisting of four perspectives, such as finance, customer, internal process, and learning & growth, it might become a challenge because they probably need to spend extra more money for doing that and it might affect to their profit.
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Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.