Strategy & planningFramework

Balanced Scorecard

Connect your strategy to the everyday work that moves it forward.

A clear strategy is only useful when it connects to action. The Balanced Scorecard helps you look at your organisation from four perspectives: financial, customer, internal processes, and learning and growth.

Developed by Robert Kaplan and David Norton, it gives you a way to translate your vision into objectives, measures and initiatives. Use it with your team to build a shared picture of what progress looks like.

How to use this tool

  1. Define your strategic objectives

    Start with your organisation’s purpose and long-term goals. Identify what you want to achieve within each of the four perspectives.

  2. Choose meaningful measures

    Decide how you will recognise progress. For an objective such as improving customer satisfaction, you might track feedback scores or repeat business.

  3. Set your targets

    Agree realistic, time-bound targets for each measure. Make clear who owns them and when you will review progress.

  4. Map the connections

    Show how the perspectives support one another. Investing in staff development can improve your processes, strengthen the customer experience and contribute to financial performance.

  5. Align your initiatives

    Connect projects, budgets and responsibilities to your objectives. Check that the work you are doing supports the direction you have agreed.

  6. Review and adapt

    Return to your scorecard regularly. Discuss what the measures are telling you and adjust your approach as you learn.

References & further reading

Kaplan, R. S. & Norton, D. P. (1992). The Balanced Scorecard — Measures That Drive Performance. Harvard Business Review.

Kaplan, R. S. & Norton, D. P. (1996). The Balanced Scorecard: Translating Strategy into Action. Harvard Business School Press.