The Balanced Scorecard was a milestone in the 1990s because it shifted the focus from pure financial ratios to a broader control system. Today, with ESG and the growing importance of the social dimension, we are at a decisive juncture.
Measurement is the first step, but it is only by linking them to incentive systems that managers really live priorities.
People, including managers, align their actions with what is rewarded or sanctioned. Key figures without bonus relevance often end up in sustainability reports, but not in operational management.
The link between the Balanced Scorecard and sustainability and the ESG (Environmental, Social, Governance) model is obvious. Because it’s also about the S, the social component. And this can be mapped very well through the learning and development perspective.
- What is the promotion rate of women to management positions?
- What is the number of training days for employees over the age of 50?
- How high is the employee satisfaction with regard to inclusion (e.g. from anonymous surveys)?
- To what extent is accessibility given in physical and digital work environments?
Suitable key figures such as these or similar, and above all the priorities, are determined by the company and then it can also be controlled according to them.
Whether these key figures are publicly and internally transparent determines their credibility. And whether they are bonus-relevant determines their effectiveness.
And now I ask you: Where do you and your company stand in terms of social sustainability metrics?
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I am Bernd Scharbert and I am looking forward to the discussion on this topic. And on the podium of the #ChangeMaker50PLUS online conference in the best company of the other panelists Andrea Becker, Susanne Lücke, Christian Mappala and the facilitator Leonie Koch.
When? >> Thursday, 16 October 2025 | 10:00 a.m. – 5:00 p.m.
Where? >> Online | free of charge | nationwide and across industries. You can find the link in a comment field.
