Balanced scorecard for implementing united territorial communities’ social responsibility

Abstract

Under decentralization, local governments gain more rights and opportunities to use various types of resources, thus, increasing their level of responsibility (including social responsibility) for the use of resources. The paper aims to reveal the consequences of decentralization reform for the indicators of united territorial communities (UTCs) budgeting that reflect their general socio-economic condition, as well as the nature of the latter one; to adapt the balanced scorecard (BSC) to the feature of UTCs’ functioning, and to develop the UTCs strategic map. The paper indicates that the system of balanced indicators is an analytical tool for ensuring the realization of the concept of social responsibility of the UТСs. The research resulted in the development of the balanced scorecard of indicators for UTCs. It includes the following blocks: internal business processes, funding, service providers, service consumers, and environment. The research contributed to the development of UTCs strategic map based on BSC adapted to the peculiarities of UTCs. The strategic map provides an opportunity to link strategic goals of UTCs with the developed BSC blocks and allows for a successful implementation of the concept of UTCs’ social responsibility in conditions of the need to achieve sustainable development.

Development of territorial communities: aspects of natural capital conservation and budget financing

“…I. Hryhoruk et al [3] and O. Panukhnyk et al [4] consider these issues based on the development of bioresources at the territories of the newly established communities and thus pay attention to the development of entrepreneurship. The detailed research of the methodological IOP Publishing doi:10.1088/1755-1315/1150/1/012004 3 framework for evaluation of natural resources capacity and losses from environmental pollution based on the ecosystem approach and budgetary funding is carried out in the studies of I Khvostina et al [5], N. Pylypiv et al [6], M. Stehnei et al [7], O. Dovgal et al [8], A. Sakhno et al [9]; B. Danylyshyn et al [10].…”

Providing a Social Value Creation Model Based on University Social Responsibility (Usr)

“…These indicators include domestic business processes, budgets, service providers, service consumers and the environment. This model has developed a strategic map based on BSC compatible with the environmental characteristics of the researched (Pylypiv et al, 2020).…”

Energy-Related Services as a Business: Eco-Transformation Logic to Support the Low-Carbon Transition

“…The role functions of coordination and balancing as a task of organizing joint work (cooperation) have been studied in many scientific papers. Among the closest to the service-oriented theme, we note [35,36], where the tasks of cooperation are considered in three areas: exploration, experimentation and execution. Among the main tasks of the Center in this publication is the creation of coalition (community) of participants taking into account their diverse interests, integrating the ideas of participants on a single platform, promoting joint projects in development and dissemination of best practices.…”