Zrównoważona Karta Wyników Zrównoważonego Rozwoju jako metoda zarządzania strategicznego w polskich organizacjach pożytku publicznego – propozycja zastosowania
Sustainability Balanced Scorecard as a method of strategic management in Polish public benefit organizations – a proposal for application

Summary/Abstract: This article presents research on the application of the Sus-tainability Balanced Scorecard (SBCS) in Polish NGOs with the sta-tus of public benefit organizations. They were chosen because of theavailability of substantive and financial reports and their structuredform, as defined by legislation.The motivation of the conducted research is the author’s experience –she is a co-founder of a non-governmental organization and has expe-rienced the problems of applying strategic planning tools, created forcommercial organizations, to NGOs. Numerous studies cited in thearticle confirm this conclusion. At the same time, the Balanced Score-card (BSC) is indicated in the literature as the best method for strategicplanning in third sector organizations. The author hypothesized thatthe BSC and SBSC are adequate for monitoring the achievement ofstrategic goals in organizations, but only a small percentage of PBOsexplicitely express measures related to the achievement of strategicgoals in their reports. To verify these hypotheses, a corpus of 120substantive reports was created for the 2023 for PBOs that indicatedactivities supporting economic development, including entrepreneur-ship development as a statutory activity. In doing so, the author doesnot focus on the financial perspective of the reports, as she consid-ered that this scope is quite well described in the literature, but sheattempted to extract from the texts information about other elementsof the BSC and SBSC, which, theoretically, should appear in the sub-stantive reports and form part of the PBOs’ accountability for opera-tional activities, in connection with their strategic goals. The authorconducted a study of the texts with the methods of corpus linguis-tics, which allow for both qualitative and quantitative analysis of thetexts. For this, she used natural language processing tools of the Pol-ish language, which allow to draw generalizing conclusions for thewhole sample. The research conducted indicated that PBOs’ substan-tive reports focus most on the customer perspective. Few of the textsof the reports included information on the implementation of sustain-able development policies other than social development, despite theEuropean Union’s directives in the 2050 perspective, which mandatesustainable activities.

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