• Do you agree that the reimagined Balance Scorecard is necessary for all companies?
• What value, if any, do you feel including environmental and social perspectives add in evaluating performance?
• What additional perspectives, if any, might be a helpful additional to the BSG and why?

Reimagining the Balanced Scorecard for the ESG Era An update to one of the most successful management tools of all time, by Roberts. Kaplan and David McMillan PublishedonHBR.org/ February 03, 2021 / Reprint H0609P MirageC/Getty Images In August 2019, the U.S. Business Roundtable, the leading gathering for Fortune 500 CEOs, stated that "each of our stakeholders is essential. We commit to deliver value to all of them, for the future success of our companies, our communities and our country." This re-orientation acknowledges widespread concerns that companies who focus only on their shareholders ignore and may even contribute to the societal problems of environmental degradation, growing inequality, and persistent poverty.