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O Balanced Scorecard: Triple Bottom Line aplicado numa empresa do setor cinematográfico
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As organizações necessitam de ferramentas que permitam uma análise abrangente dos fatores que influenciam o seu desempenho. Neste contexto, Kaplan e Norton (1992) desenvolveram o Balanced Scorecard (BSC), uma metodologia que permite ajustar dinamicamente a estratégia organizacional, focando os objetivos essenciais ao seu sucesso. Em 2020, o BSC foi atualizado para integrar os princípios do Triple Bottom Line (TBL), incorporando as dimensões económica, social e ambiental. Este estudo propõe a implementação do BSC-TBL numa empresa do setor cinematográfico, designada por CineHorizonte, tendo como objetivos específicos a identificação e análise dos objetivos estratégicos e respetivos indicadores, bem como a elaboração do mapa estratégico. A escolha da empresa teve a ver com o facto de se ter verificado a ausência de uma ferramenta de gestão estratégica como o BSC-TBL. A investigação adotou a metodologia de estudo de caso, com entrevistas a diversos departamentos. Os resultados revelam um foco nas dimensões económica e social, mas evidenciam lacunas na vertente ambiental. Conclui-se que os objetivos estratégicos estão alinhados com a visão da empresa, que valoriza a qualidade, a diversidade dos serviços e a oferta de experiências de entretenimento de excelência.
Organizations need tools that enable a comprehensive analysis of the factors that influence their performance. In this context, Kaplan and Norton (1992) developed the Balanced Scorecard (BSC), a methodology that allows for dynamic adjustment of organizational strategy, focusing on the objectives essential to its success. In 2020, the BSC was updated to integrate the principles of the Triple Bottom Line (TBL), incorporating economic, social, and environmental dimensions. This study proposes the implementation of BSC-TBL in a company in the film industry, called CineHorizonte, with the specific objectives of identifying and analyzing strategic objectives and their respective indicators, as well as drawing up a strategic map. The choice of company was based on the fact that it lacked a strategic management tool such as BSC-TBL. The research adopted a case study methodology, with interviews conducted in various departments. The results reveal a focus on economic and social dimensions, but highlight gaps in the environmental aspect. It is concluded that the strategic objectives are aligned with the company's vision, which values quality, diversity of services, and the provision of excellent entertainment experiences.
Organizations need tools that enable a comprehensive analysis of the factors that influence their performance. In this context, Kaplan and Norton (1992) developed the Balanced Scorecard (BSC), a methodology that allows for dynamic adjustment of organizational strategy, focusing on the objectives essential to its success. In 2020, the BSC was updated to integrate the principles of the Triple Bottom Line (TBL), incorporating economic, social, and environmental dimensions. This study proposes the implementation of BSC-TBL in a company in the film industry, called CineHorizonte, with the specific objectives of identifying and analyzing strategic objectives and their respective indicators, as well as drawing up a strategic map. The choice of company was based on the fact that it lacked a strategic management tool such as BSC-TBL. The research adopted a case study methodology, with interviews conducted in various departments. The results reveal a focus on economic and social dimensions, but highlight gaps in the environmental aspect. It is concluded that the strategic objectives are aligned with the company's vision, which values quality, diversity of services, and the provision of excellent entertainment experiences.
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Avaliação de desempenho BSC Mapa estratégico Triple Bottom Line Performance evaluation Strategic mapping