バランスト・スコアカードからダイバーシティ・スコアカードへ

Abstract

This paper presents a comprehensive and integrated framework with which we can study various initiatives of the diversity and inclusion (D&I) through the linkages among them developed in corporate America. We fully utilize Kaplan & Norton’s Balanced Scorecard (BSC) and strategy map and Hubbard’s Diversity BSC for this purpose. The BSC and strategy map have three features; the BSC is a comprehensive performance evaluation system which includes not only financial measures but also non-financial ones. Second, it could be a strategic management system that aligns subjects and measures in four perspectives of the BSC with the strategy. Third, we can comprehensively see a chain of cause-and-effect relationships among the perspectives, the strategic goals, and the measures on the strategic map. This paper discusses building the Diversity and Inclusion Balanced Scorecard (D&IBSC) and the strategy map using the BSC and the strategy map in recognizing the features and also considering the Diversity BSC. Consequently, we can comprehensively examine various D&I initiatives in the different perspectives aligned with the D&I vision and strategy in a chain of cause-and-effect relationships.