Improvement of BSC Evaluation System under the Theory of "Triple Bottom Line"
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DOI: 10.23977/etss.2018.12514
Corresponding Author
Fei Peng
ABSTRACT
With the sustainable development ability and the maximization of multi-stakeholder value gradually replacing the past enterprise value concept, the traditional performance evaluation model and index system need to be improved. Based on the analysis of the current performance evaluation index system, this paper introduces the BSC evaluation index system and its main viewpoints on improvement. Referring to the "triple bottom line" theory under the concept of sustainable development, this paper improves the BSC system and integrates the concept and content of sustainable development into the BSC's suggestions and methods to meet the needs of future enterprise performance evaluation.
KEYWORDS
Triple bottom line, BSC, performance evaluation