VERS UN MODÈLE DE CARTOGRAPHIE STRATÉGIQUE INTÉGRANT UNE TYPOLOGIE GÉNÉRALISÉE DES CAPITAUX

Stéphane Trebucq
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Stéphane Trebucq: ERCCI - Institut d'Administration des Entreprises (IAE) - Bordeaux

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Abstract: The standard strategy map proposed by Kaplan and Norton, with the balanced scorecard approach, is mainly shareholders focussed and uses only three intangible capitals : the human capital, the information capital and the organizational capital. Using the broader theoretical view of sustainable development, this model can then be revisited. We propose to systematize the use of tangible and intangible capitals, and add other concepts used by the GRI and ISO 26000 (social responsibility) standards, by the triple bottom line model, and by the EFQM (European Foundation for Quality Management) excellence framework. The new strategy map obtained is then able to synthetize several fields of the academic literature useful for the global performance appraisal.

Keywords: Strategy map; intangible capital; sustainable development; Kaplan and Norton; Cartographie stratégique; capitaux immatériels; développement durable; Kaplan et Norton (search for similar items in EconPapers)
Date: 2010-05-10
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Published in Crises et nouvelles problématiques de la Valeur, May 2010, Nice, France. pp.CD-ROM

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