Many works highlight the importance and added value of Corporate Social Responsibility (CSR) in companies, as well as the role of Knowledge Management (KM) for their revitalization, but even more important is to ensure that all efforts and resources are aligned with the organization’s strategic objectives (Balanced Scorecard, BSC). The aim of this work is to integrate BSC, CSR and KM based on the results of two previous researches: one on BSC–CSR and the other on KM, both of a projective nature (description-action-contrast). The research carried out has made it possible to identify 45 KM indicators, 102 CSR indicators and their corresponding correlations with the strategic objectives and perspectives of the BSC. In addition, an Excel tool was designed and developed for SMEs that is customizable, intuitive and useful for decision-making, which allowed us to contrast the obtained results.

中文翻译：

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知识管理和可持续平衡计分卡：对服务业中小企业的实际应用

许多作品强调了企业社会责任 (CSR) 在企业中的重要性和附加值，以及知识管理 (KM) 在振兴企业中的作用，但更重要的是确保所有努力和资源与组织的战略目标（平衡计分卡，BSC）。这项工作的目的是基于之前两项研究的结果整合 BSC、CSR 和 KM：一项关于 BSC-CSR，另一项关于 KM，两者都具有投射性质（描述-行动-对比）。所进行的研究使得确定 45 个 KM 指标、102 个 CSR 指标及其与 BSC 的战略目标和观点的对应关系成为可能。此外，还为中小企业设计和开发了一个 Excel 工具，该工具可定制、直观且对决策有用，