Sustainable Balanced Scorecard: Practical Application to a Services Company

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1 Sustainable Balanced Scorecard: Practical Application to a Services Company Redondo A 1, Pascual J.A 2, Gento A 3, Muñoz J 4 Abstract We have developed, in partnership with a consulting firm, a tool that provides two basic goals: 1) The integration of the planning of Social Responsibility (CSR) with the strategic and operational planning of the company (BSC), in our case based on a patented management model with 7+1 levels, and 2) Monitoring the management of the CSR according to the activity carried out by the organization. This has allowed us to evaluate/test the quality and adaptability of the developed tool, identifying their strengths and weaknesses, areas for improvement and future lines of research or work. Keywords: Balanced Scorecard (BSC), Corporate Social Responsibility (CSR), Strategy, Management. 1 Project Justification Many are the changes that organizations are experiencing at the strategic and tactical levels of management, whether those companies are public/private, 1 Alfonso Redondo Castán ( Dpto. de Organización de Empresas y CIM. Escuela de Ingenierías Industriales. Universidad de Valladolid. Pso del Cauce 59, Valladolid. 2 José Antonio Pascual Ruano ( Dpto. de Organización de Empresas y CIM. Escuela de Ingenierías Industriales. Universidad de Valladolid. Pso del Cauce 59, Valladolid. 3 Angel Manuel Gento Municio ( Dpto. de Organización de Empresas y CIM. Escuela de Ingenierías Industriales. Universidad de Valladolid. Pso del Cauce, 59, Valladolid. 4 Javier Muñoz Sanz ( Escuela de Ingenierías Industriales. Universidad de Valladolid. Pso del Cauce, 59, Valladolid. 163

2 large/small, goods/services, etc.. And many organizations are questioning whether it even makes sense to talk about Corporate Social Responsibility (CSR), or whether, by contrast it should be another of their business pillars. In this line, the crisis (economic/social/values/etc...) presents an opportunity for businesses. Our society highlights the need to build a more sustainable and responsible socioeconomic model, aligned with the concepts and vision pursued by CSR: economic models which integrate business development and societal concerns, searching for a balance between renovation and irresponsible consumption of finite natural resources, aligning the interests of all "stakeholders" towards an integral and supportive CSR, etc. By integrating this all, we will achieve a CSR that becomes a competitive element within the business framework, and that is able to generate greater profits for a company. In this context, two years ago, a service company suggested us to collaborate in developing a model that would allow the integration of the classical Balanced Scorecard (BSC) with CSR: Responsible Scorecard. This project aims to know the impact and the level of implementation and control of an existing CSR, through the development of a tool that allows to strategically manage all CSR indicators. 2 Scope and Planning According to the objectives stated on the abstract, the project was divided into three phases: First, we had to analyze the strategic management model implemented in the company (7 +1 levels), emphasizing the identification of the most relevant indicators. Later, taking as starting point a work by Muñumer, H (2011) which we had previously directed, we set in context CSR in firms, from the strategic point of view, and considering the intended development of a sustainable management tool. After the previous stages, we proceeded to develop and implement the sustainable management tool, characterized, strategically and from the point of view of CSR, by the business management of the Consulting firm. In this article we will focus on the latter stage, since it constitutes the central and practical core of the developed work. 164

3 3 Development and Implementation of Sustainable Balanced Scorecard The design / development of the theoretical model, as a previous step before its application in the consulting firm, was carried out in three phases that we summarize below: 3.1 Phase I: Diagnostic This is a critical and laborious phase, which consists in analyzing and measuring the level of involvement, both for each of the dimensions of the CSR of the company, as well as for the indicators of each of the strategic perspectives (CMI) of the company. In order to carry out an internal scanning, the following steps were performed: Classification of CSR Indicators Aligned with the Strategic Perspectives In Fig.1 we can see the classification of CSR indicators aligned with the strategic perspectives of the company. Fig. 1 Classification of CSR indicators in strategic perspectives Diagnostic/Analysis of the State of the Indicators of the Company The analysis/screening was performed based on a set of templates specifically developed for that purpose, involving a huge amount of hours and meetings. This check / data capture allows us to know the level of commitment and the implementation status that each company may have with relation to its CSR, both in 165

4 dimensions as well as in prospects. Fig. 2, 3, and 4 shows, in "white": those indicators that do not apply to the company; in "gray": those indicators that apply and cannot be measured; and in "purple": those indicators that are currently applied and measured. Fig. 2 Analysis of the state of the CSR indicators in the company. Fig. 3 General diagnostic of the CSR indicators by strategic perspectives. Fig. 4 General diagnostic of the indicators by CSR dimension Identification of Critical Indicators The preceding step is enriching, but unapproachable as a whole, so it is necessary to make a selection of those indicators which are key to the firm, also named criti- 166

5 cal indicators. That is, those indicators which are vital both for CSR management and for the management of the strategic perspectives. The tool so designed, based on correlation tables between indicators, allows us not only to select the critical indicators, but also to know their status, or, equivalently, to determine the percentage of improvement both by strategic perspective and by social dimension. 3.2 Phase II: Improvement Plan Now, the tool allows us to analyze the indicators that could be applied and are not currently measured by the company. Thereby demonstrating the capacity of improving the firm on CSR and its location (perspective/dimension), facilitating thus its Integral management (Fig. 5). Fig. 5 Improvement Plan. 3.3 Phase III: Implementation and Monitoring The role of this third and final phase is to monitor and to control all the critical indicators, providing information about their evolution. This will allow us, on Phase IV, its integration with the Operating Plan. 167

6 In short, it allows us to know the fraction of strategy goals effectively implemented (the advance on the fulfillment of the objectives of the operational plan that are related to CSR), as well as the advance achieved between different periods. This last section of the tool uses red and green colors to distinguish between the status of each perspective-dimension at a glance. Those indicators that do not meet the objectives are highlighted in white (see Fig. 6). Fig. 6 Table for managing and controlling indicators. This analysis can be extended further, making the tool more effective for management, both by an integration into the company's operating plan, a process that is developed later, as well as by the possible monitoring of each indicator. Fig 7 shows an example of the record sheet that can be performed for each indicator. Fig. 7 Tracking card for indicator LA Phase IV: Integration with the Operational Plan The final process of this tool is the phase of integration with the company's operating plan. It is very versatile, with high adaptability and vital to the establishment of relations with the previous phase of implementation and monitoring. 168

7 The aim is its practical application to a "Service Company: Consulting", making evident not only its capacity for measuring and tracking, but also its ability to be adapted when classifying CSR indicators for each management area of the company, whatever the degree of complexity of its operational planning. The studied company uses a complex integrated management system based on a patented model with 7 +1 levels. The result is shown in Fig 8. Fig. 8 Integration of CSR indicators with the operational plan of the company. After a thorough analysis (available in Muñoz, J. (2012)), the conclusions drawn from its integration into the operational plan are as follows in Fig. 9. Fig. 9 Achieved goals for critical indicators. 4 Final Syntheses The proposed model, which has been tested in a consulting firm, but which can be applied/adapted to any other company, allows: 169

8 To perform an internal review of the company with relation to CSR, according to its indicators of interest, and to integrate new indicators. This makes the management of each individual indicator easier, providing information about monthly and annual evolution, rate of progress towards objectives, trends, new objectives, estimated cost and time, scope, etc. To identify the strategic CSR indicators for the company, allowing it to focus their strategic and operational efforts. Controlling the critical indicators for each management area, and its corresponding margin for improvement. To assess the monitoring of these indicators as currently undertaken by the company, classifying them according to their CSR dimension or strategic perspective, and checking the improvement ratio for each dimension and perspective. To evaluate the CSR by the desired level or perspective: by areas or corporative levels of the operational plan, by strategic lines or CSR dimensions; For strategic or operational decisions, watching their evolution over time; it allows the introduction of new critical or general indicators. To diagnose the analysis and evolution of CSR in the company, checking the degree of implementation of the strategy, and, thus, to establish corrective measures. A model adaptable to any type of operational planning in order to perform a scanning of the effectiveness of CSR at each management level of the company. In conclusion, it is a tool that allows the introduction, implementation, analysis and evolution of CSR in a company, facilitating the establishment of operational and strategic CSR lines, and integrating the BSC. 5 Future Lines of Research and Development Due to the scope of this study, the main future R & D lines are addressed towards an integral automation of the tool, looking for its full integration into the enterprise. It is necessary to create an interface that allows managing the tool in harmony with the rest of applications implemented in the company, so that data treatment can be carried out with the greatest possible traceability and integrity. 6 References García Vílchez, Emilio José (2010) Desarrollo del modelo de Sostenibilidad Integrado (M.S.I.) para la medida de la gestión sostenible de una industrial de procesos: Aplicación al sector de fabricación de neumáticos. Tesis Doctoral, Universidad de Valladolid. 170

9 Muñumer, H. (2011) La Responsabilidad Social de la Empresa. Actualización del Sistema de Gestión Ética (SGE21:2008) e Integración de los criterios de la Guía de Responsabilidad Social ISO26000:2010 Proyecto Fin de Carrera, E.I. Industriales, Universidad de Valladolid (Winner of the UVA RSU 2011). Muñoz Sanz, J. (2012) Cuadro de mando responsable: aplicación práctica en la consultora 1A Consultores. Proyecto Fin de Carrera, E.I. Industriales, Universidad de Valladolid (Awarded with a special mention in the Organization section, in X Premios Michelin Valladolid a los mejores Proyectos Fin de Carrera sobre Innovación, Calidad Total y Organización (2012). 171

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