Integrating Sustainability in Business Strategy: The Case of an Agricultural and Livestock Company

Abstract: The Balanced Scorecard is a strategic communication tool focus on long term decisions supported by four perspectives alignment: learning and growth, internal processes, customers, and financial. The increased concerns regarding sustainability lead to the integration of social and environmental issues, in the so-called Sustainability Balanced Scorecard (SBSC). We aim to design the SBSC of a large Brazilian Agriculture and Livestock Company. Data was collected from interviews and documentary analysis. We characterize the sustainability perspective, analyse its integration in strategic management, and its systematization in the strategic map. Such design highlights the strategic goals and the relationship between each perspective. The sustainability perspective has a direct impact on all of the other perspectives. The clear and schematic view of the SBSC alignment empower transformation, provide competitive advantages, and benefits measurement in the long term.

Key words: corporative sustainable development; management; strategic alignment; sustainability balanced scorecard