At the highest level, the Balanced Scorecard is a framework to help organizations to clarify their vision and strategy and translate them into operational objectives that drive both performance and behaviour. It is a management system that uses measurement to provide feedback on internal processes and external outcomes in order to improve strategic performance and operational results. The Balanced Scorecard has proven that it is more than a passing fad and is a winning driver of long term and sustainable value creation in organizations world-wide. Over the last decade the Balanced Scorecard has become established management best practice for many of the world’s leading businesses.