Knowledge Management and Sustainable Balanced Scorecard: Practical Application to a Service SME

Abstract

Many works highlight the importance and added value of Corporate Social Responsibility (CSR) in companies, as well as the role of Knowledge Management (KM) for their revitalization, but even more important is to ensure that all efforts and resources are aligned with the organization’s strategic objectives (Balanced Scorecard, BSC). The aim of this work is to integrate BSC, CSR and KM based on the results of two previous researches: one on BSC–CSR and the other on KM, both of a projective nature (description-action-contrast). The research carried out has made it possible to identify 45 KM indicators, 102 CSR indicators and their corresponding correlations with the strategic objectives and perspectives of the BSC. In addition, an Excel tool was designed and developed for SMEs that is customizable, intuitive and useful for decision-making, which allowed us to contrast the obtained results.