Articlegold2023

A Balanced Scorecard Proposal for Gender Equality and Sustainable Development

Isabela Blasi Valduga · Maurício Andrade de Lima · Brenda Caroline Geraldo Castro · Paulo Guilherme Fuchs · Wellyngton Silva de Amorim · José Baltazar Salgueirinho Osório de Andrade Guerra

12 citations0/0 files storedSustainability

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Accounting and Organizational Management Gender Diversity and Inequality Gender, Education, and Development Issues

Abstract

Gender equality and women’s empowerment are essential for sustainable development, yet several constraints make achieving them difficult. A strategic management tool is required to address these challenges and manage objectives and goals effectively. This study aims to redesign Balanced Scorecard (BSC), a strategic management tool for gender equality, to enable the strategic management of goals and indicators related to the fifth sustainable goal (SDG 5) proposed by the 2030 Agenda for Sustainable Development. The BSC for gender equality was developed through a comprehensive literature review on gender-specific targets and indicators and the restructuring of the traditional architecture of the BSC to include new dimensions, guiding questions, and objectives to achieve this study’s goals. Moreover, a strategy map was constructed to illustrate the strategy and cause-and-effect relationships across the BSC dimensions. This research provides concrete gender strategies that help organizations implement a management tool to measure and manage their performance related to gender equality and sustainable development. The findings suggest that the BSC for gender equality can contribute significantly to a clearer understanding of how organizations can measure and promote gender equality. The implications of this study are significant for promoting and advancing gender equality, helping organizations, researchers, and civil society translate this goal into practical terms, and applying the concepts discussed for sustainable development and women’s empowerment in practical circumstances. Ultimately, using the BSC for gender equality is expected to result in social and economic benefits for current and future generations, making it a valuable tool for organizations and policy makers to promote sustainable development and gender equality.

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2013Global and regional estimates of violence against women: prevalence and health effects of intimate partner violence and non-partner sexual violence.2012Women Empowerment and Economic Development 2003Rising Tide 1996Linking the Balanced Scorecard to Strategy 2002The Sustainability Balanced Scorecard – linking sustainability management to business strategy 2018The future of sex and gender in psychology: Five challenges to the gender binary.2006Measuring organizational performance: beyond the triple bottom line 2006The Impact of Physical, Psychological, and Sexual Intimate Male Partner Violence on Women's Mental Health: Depressive Symptoms, Posttraumatic Stress Disorder, State Anxiety, and Suicide

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