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  • January 2007 (Revised January 2008)
  • Case
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Amanco: Developing the Sustainability Scorecard

By: Robert S. Kaplan and Ricardo Reisen de Pinho
  • Format:Print
  • | Pages:24
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Abstract

Describes the challenges of using the Balanced Scorecard to implement a triple-bottom-line strategy for delivering excellent economic, environmental, and social performance. The owners and senior executive team of Amanco, a producer of plastic pipe and complete water treatment systems, want strong financial returns but are also deeply committed to improving the environment and making a difference in people's lives. Robert Salas, CEO, wants a management system that communicates and motivates Amanco's three high-level goals. Initially, he creates a simple scorecard of measures, but he soon migrates to developing a strategy map and Balanced Scorecard that places economic, environmental, and social objectives as the highest-level objectives. He faces the challenges of cascading the corporate Balanced Scorecard to operating units throughout Latin America and how to develop better measures of social and environmental impact. Salas must also address whether he can sustain Amanco's balanced strategy while entering the Brazilian market, where he faces an entrenched and much larger competitor.

Keywords

Balanced Scorecard; Measurement and Metrics; Corporate Social Responsibility and Impact; Environmental Sustainability; Social Issues; Strategy; Construction Industry; Industrial Products Industry; Latin America; Brazil

Citation

Kaplan, Robert S., and Ricardo Reisen de Pinho. "Amanco: Developing the Sustainability Scorecard." Harvard Business School Case 107-038, January 2007. (Revised January 2008.)
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About The Author

Robert S. Kaplan

Accounting and Management
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Related Work

    • June 2008
    • Faculty Research

    Amanco: Developing the Sustainability Scorecard (TN)

    By: Robert S. Kaplan
Related Work
  • Amanco: Developing the Sustainability Scorecard (TN) By: Robert S. Kaplan
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