Proposal of a Customer-Oriented Sustainable Balanced Scorecard for Agri-food Supply Chains

Abstract

This work aims to propose a Customer-Oriented Sustainable Balanced ScoreCard (COSBSC) for Agri-food Supply Chains (ASC). Balanced Scorecard (BSC) is one of the most widespread performance measurement systems used. In ASC contexts, the inclusion of sustainability issues (mainly environmental and social) is a relevant issue not only because companies are subject to many public legislation constraints but also because final clients are becoming more concerned about purchasing sustainable products and services and force upstream the ASC to meet certain levels. This fact leads the ASC companies to adopt customer-oriented strategies in which sustainable aspects are of special relevance when managing their businesses more efficiently. For that purpose, in this work a research on BSC models is developed, along with sustainability issues specifically addressed by ASC. Then a proposal of a COSBSC for ASC is presented.