Balance sheet
Health, safety and environment indicators and scorecards
Article REF: SE3930 V1
Balance sheet
Health, safety and environment indicators and scorecards

Authors : Frédéric JUGLARET, Jean-Marc RALLO

Publication date: October 10, 2014 | Lire en français

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4. Balance sheet

The management and evaluation of health, safety and environment performance have traditionally been based on the use of results indicators. We have seen that the use of this type of indicator alone does not offer an interesting perspective in terms of better control of activities, nor does it enable us to anticipate future results. The use of a Balanced Scorecard for HSE management would therefore appear to be an appropriate way of helping to reduce the shortcomings identified. The process of building the dashboard is based on the definition of objectives to be achieved. Based on these objectives, a strategy for achieving them is formalized. A system of indicators is superimposed on the models created to verify the validity of the strategy decided upon and monitor the results obtained. Finally, cause-and-effect models and indicator systems are periodically reviewed and adjusted....

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