12-5 12-6 12-7 Why do the measures used in a balanced Scorecard differ from company to company? Why should the measures included in a balanced scorecard be linked together in the form of if-then hypothesis statements? Why does the balanced scorecard include financial performance measures as well as measures of how well internal business processes are doing? Why should companies link their balanced scorecard measures to their employee reward systems? Why do companies measure their corporate social responsibility performance? 12-8 12-9