A Disseminação das Estratégias Corporativas Baseadas no Balanced Scorecard: Um Estudo de Caso em uma Empresa de Prestação de Serviços Ambientais

The Balanced Scorecard (BSC) is a performance measurement tool developed by Kaplan and Norton (1997). According to Wu and Chen (2012), Zangoueinezhad and Moshabaki, (2011) and Galas and Forte (2005), the Balanced Scorecard is an innovative method for evaluating business performance, but the dissemination of the BSC concepts and the indicators for all hierarchic levels of the organization, according to Kaplan and Norton (1999), is a critical factor in its implementation. Within this context, the aim of this study is to examine how to disseminate BSC-based corporate strategies through a case study on a company providing environmental services. As a result, it becomes evident that the studied company disseminates corporate strategies through an innovative organizational method, the Premio de Excelencia em Gestao (PEG) (Management Excellence Award), taking into account the three dimensions of sustainability (economic, social and environmental).