A vállalkozások társadalmi felelősségvállalása és a BSC összefüggései = Relations of CSR and BSC

Absztrakt

In the lifes of most of the businesses the shareholder interests are dominating.
This is particularly true in the case of those SMEs, where as a result of the low
profitability,the enterprises see the pledge of survival in realization of profit.
Balanced Scorecard (BSC) is important model because it calles our attention that
profit is needed but not by any means, and the profit itself is nothing. Costumer
satisfaction is essential for revenues, employee satisfaction is a neccessity for
holding a long term producion factor, and the constant learning is mandatory too
since everyting is changing.
Though the businesses, especially a significant amount of the smaller organizations are not even considering the basic dimensions of BSC important, in the XXI. century, apart from the market views, social requirements are also concieving as requirements to businesses. The question is: in addition to those mentioned above, how important is a new dimension to a business, namely social environment as a measurable and a to-be-measured indicator? In this work, I'm looking for the solution, how could we seize the nature of the social responsibility of enerprises.