Balanced Scorecard of the Enterprise Activities in the field of the «Green Economy»

Abstract

The paper describes the relevance of the ESG agenda in Kazakhstan, provides justification for the need to apply a new enterprise management mechanism based on a balanced scorecard that take into account not only financial, but also non-financial indicators (environmental friendliness of the project, motivation and improvement of the enterprise's labor potential, interaction with customers, etc.), reviews the chronology of the development of the enterprise's balanced scorecard, there is the experience of developed countries, the classification of these indicators, the indicators are considered in detail, influencing the efficiency of the enterprise in the field of «green economy», on the basis of which recommendations are given for the formation of the balanced scorecard of the organization's production activities in the field of «green economy».