Development of an Indicator System for Evaluating Resource-Saving Society Using Balanced Scorecard Approach

Abstract

This research focuses on the development of an indicator system to evaluate a resource-saving society, leveraging the Balanced Scorecard (BSC) methodology. A resource-saving society aims to optimize resource utilization, minimize waste generation, and promote sustainable development. The BSC framework offers a comprehensive and balanced approach to performance measurement, encompassing four perspectives: financial, customer, internal processes, and learning and growth. This study proposes an adapted BSC framework tailored to the evaluation of resource-saving initiatives, considering key dimensions such as resource efficiency, environmental impact, social responsibility, and economic viability. Through a combination of literature review, expert consultations, and stakeholder engagement, this research identifies relevant indicators and metrics for each perspective of the BSC, ensuring alignment with the goals and objectives of a resource-saving society. Furthermore, this study explores methodological approaches for weighting and aggregating indicators, considering the interdependencies and trade-offs inherent in sustainability assessments. By providing a systematic framework for evaluating progress towards a resource-saving society, this research aims to support policy formulation, strategic planning, and performance management initiatives at the national, regional, and organizational levels. The findings of this research have implications for policymakers, environmental practitioners, and business leaders seeking to monitor and improve resource utilization efficiency, environmental stewardship, and overall sustainability performance.