TAI CiJNB-N6AN HANG-BAO KIEM
XAY D U N G M 6 H I N H
THE DIEM PHAT TRIEN BEN V C N G :
NGHIEN Clfu THTJC NGHIEM TAI HOI sd NGAN HANG TMCP NAM A
• TRAN NGQC HUNG - L U U ANH THU
T6M TXT
Trong xu the hdi nhdp kinh te toan clu, cdc doanh nghiep phdi doi mdi ve hoat dgng ldn cdch thtfc quan ly de ttf nang cao nang Itfc canh tranh la mdt yeu cau thiet ye'u. Theo Langfied-Smith & ctg. (2018), viec trien khai md hinh Th^ diem phdt trien ben vtfng (Subtainability Balanced Scorecard - SBSC) khdng nhtfng cd thi giup ich cho viec danh gid hiSuqud hoat dpng dtfa trSn do Itfdng cac ye'u to'tai ehmh eung nhtf cac ye'u td'phi tai chinh (nhtf chat Itfdng sdn pha'm dich vu, nhu cau cua khach hang, Idng trung thanh cua nhan vien...), ma con dtfa cdc yeu to' phdt trien ben vtfng ttf stf mang, muc lieu chie'n Itfdc viio ke ho?ch hdnh dgng cu thede de dang kiem sodt va nang cao ldi ihe'canh tranh.
Bai v'ldl stf dung phtfdng phdp nghien ctfu dinh tinh, cdc nguon dtf lieu thtf cap ttf cdc nghidn ctfu cd lidn quan trdn the gidi va tai Viet Nam, cdc tdi lieu ihu thdp tai Hgi sd Ngan hdng TMCP Nam A ve lam nhin, stf mdnh. gid trico't Idi, ehid'n li/dc... giai doan 2020 - 2025; de xay dtfng the diem phdt trie'n ben vtfng phue vu cho vide phan tich, ddnh gid hang ndm.
Tfif khoa: The did'm phat trid'n ben vffng (SBSC), phat trien ben vffng. thirdc do hidu sud't, H6i sd Ngan hang TMCP Nam A.
1. Ddt vS'n de
Md hinh the diem can bang (BSC) dtfde ra ddi ndm 1990 iai My va dtfdc Tap chi Harvard Business Review danh gia la mot trong 75 y Itfdng CO anh htfdng nha't the'ky XX. Ben canh dd, theo khao sdt cua Bain & Co. BSC dtfng thtf 5 trong lop 10 cac cdng cii quan ly phd' bien nhat. Hien nay. da cd hdn 8Q9c cac cong ty trong Fortune 500 Irdn the' gidi ap dting ihanh cdng
BSC. irong dd cd nhieu doanh nghiep nhd va vtfa d ta'l cd cac ITnh vUc, ttf cO quan quan ly nha ntfdc dd'n ca cac to chtfc phi ldi nhuan. Mpt nghien ctfu cua Kureshi (2014) ve vide cac cdng ty stf dting BSC nhtf mot cong eu quan ly da cho tha'y t\ Id stf dung BSC tren the' gidi khoang 819f-. trong dd pho bid'n nha't la lai chau My (trdn 95^:^) vd iha'p nha'l d khu v\ic ehau A khoang 65^f. (Hinh I)
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TAPCliCdNBTHirifNG
Hinh 1: Ty le sCl dung BSC ntuJ mgt cong cu quan ly
B k M v Chau A
Nguon- Kureshi, 2014
Hien nay.md hinh kinh doanh dang dan chuyen ddi tap trung vdo gid tri cho cdc ben cd quyen lgi lien quan (stakeholders), thay vi chi tdp trung \do gia tri eho co dong nhiT trtfdc ddy. Neu nhu" tru'dc day, cdc doanh nghiep thtfdng tim cdeh td'i da hda gid tri cho cd dong hay chu sd htfu (ttfc to'i da hda Idi nhuan) va bo qua cde ben cd quyen ldi lien quan khac thi gid day. cde bdn cd quyen Ipi lien quan dang ngay cang cd anh htfdng ldn hPn de'n hoal dgng va danh tie'ng cua doanh nghiep. Do dd, cdc thong tin phi tai chinh vd cdc gid tri v6 hinh.
bao gdm (khdng han chd') nhtfng ye'u id the hien tinh ben \tfng cua doanh nghiep nhi/: trach nhiem
\Cu cpng ddng, hieu qua bdo ve mdi trtfdng. tam nhin cua lanh dao. nang lffc quan tri, tinh minh bach trong quan ly \a cdng bd' thong tin... ngay cdng dtfdc quan lam khi cde nha dau ttf xac dinh gid tri mgt doanh nghiep. ben canh cac chi sd'danh gui hieu qua dau ttf nhff ROA (ty' Id sinh Idi tren ldng tai san). ROE (t_\ Id sinh ldi trdn vd'n chu sd hffu) hay nhffng con sd irong bdo cdo tai chinh.
\'iec them vao hay stfa ddi edc vidn canh trong BSC deu nhdm muc dich Id phan anh cdc chie'n
lu'dc tfu lien cua mdl id chtfc. Thdm vao dd, vdi xu the' phat trid'n bdn vffng hidn nay da lam ndi bSt Ien va'n dd la lam sao edc td ehtfe cd the phdn dnh difdc stf lfu tien phat irien ben vtfng nhtf Id m^l chie'n Itfdc tfu lidn d trong BSC? Va The diem phdi trien ben vffng (SBSC) ed the' Id giai phdp, bdng nhieu cdch tie'p can khac nhau trong qua trinh xay dtfng the (Langfied-Smith & ctg., 2018).
Theo Hdi ddng phat Irien ben vffng qudc gia (2013), khai niem phat trien ben vtfng yeu cau cdc ddn vi, td chtfc phai can nhac stf tac dpng qua Iai giffa cdc hoat dpng cua ddn vi minh len n^n kinh Id', moi tru'dng vd xa hgi. Stf tde dpng qua Iai nay dffdc theo doi, do Itfdng va the hidn trong edc bdo cao phat trien ben vffng (GRI, 2013), vd sau dd tie'p tuc du'de xay difng va cong bdchi liet bdi Khung htfdng ddn Bao cao Tich hdp Qudc te (2013). Bao cao tich hdp ra ddi va dtfdc xem Id phtfdng thtfc truyen thdng sue tich ve cdch thtfc ma chie'n lu'dc, cdng tae quan tri, tmh h'mh hoal ddng vd trien vong cua mot lo chtfc ddn den vi?c tao ra gid tri trong ngan. irung va dai han; ddt trong bd'i canh mdi tnfdng hen ng.idi ma td chtfc
226 So 7 - T h d n g 4/2020
TAI CHJNH-NGAN IANG-8A0 HIEM
chiu chi phdi. Nd giup giai thich lam the'nao mdt lo chtfc lao ra gid tri Iheo thdi gian. Ham y gia tri d day khdng chi dtfdc tao ra mdt each ddn thuan bdi mgl td chtfc ma con chiu anh htfdng cua mdi trtfdng ben ngoai. Nd dtfdc lao ra thong qua md'i quan he \di cdc ben lien quan va phti thude vao nhi^u ngudn Itfc khde nhau. Do dd, bao cao Tich hi;)p cung cap gdc nhin chuyen sdu va lao ra Idi Ich cho la'tea eac bdn lien quan, cd quan tam de'n khd ndng iao ra gid tri theo thdi gian cua td ehtfc, bao gdm; nhan vien, khdeh hdng, nha cung ca'p, do'i ldc kinh doanh, cgng ddng dia phifdng, cac nhd lap phdp, nha quan ly va cdc nha hoaeh dinh chinh sdch.
Theo Langfied-Smith & ctg. (2018), SBSC la cflng cu quan tri md mgl ddn vi, id chtfc stf dung dc phdn dnh stf phdt trien ben vtfng nhtf la mgt chie'n Iffdc du tien. Do dd, phal trien ben vffng cd thccoinhtf vien cdnh thtf nam (bdn canh bdn vien cdnh ton tai trtfdc dd cua SBSC gdm: tai chinh, khdch hdng, quy trinh ngi bd, ddo tao vd phal irid'n nhdn vicn). Ttf quan diem nay ed thd' dan de'n cdc cdch liep can khde nhau khi xay dtfng SBSC, gdm:
xay dtfng cdc thang do (hay lieu chi) phdt trien ben vffng bSng cdch lich hpp ngay vao chinh cdc vien canh cd sdn, hodc thdm vao vidn canh thtf ndm ve phdi trid'n ben vffng va cd mo'i quan he chdt che vdi bd'n viln canh irtfdc dd (Langfied- Smith & ctg,. 2018).
2. Phtf(ftig phap va pham vi nghidn ctfu 2.1. PhUcfng phdp nghien ctfu
Bai vie't stf diing phtfdng phdp nghien etfu dinh linh, nhdm tde gia tid'n hanh phdng va'n sau nham thu thdp cac thdng tin lien quan de'n viec xay difng SBSC. viec lap kd'hoaeh va xay dtfng chi tieu cho Nam A Bank de dtfa ra cac phdn lieh, danh gid, ttf do, \ay dtfng dtfdc ban dd chie'n Itfdc va cac chi so' do Itfdng thich hdp. De thtfc hien viec nay, nhdm tde gia tie'n hanh thao luan va trao ddi vdi cac phdng ban Hdi sd ed vai tro trtfc tiep de xua't cdc chidn Itfdc. xay dtfng chinh saeh lien quan dd'n tdi chinh, dao iao va phdt men ngudn nhan Itfe eua ngdn hang, nhtf: ke loan trtfdng. phong ke hoaeh ldi chinh. phdng nhan stf. trung tam ban va dich vu khach hang. Ve phia ben ngoai ngan hang, lac
gia phong van mgl so'chuyen gia trong ITnh vi/c ttf vd'n xay dtfng SBSC cho cdc doanh nghidp tai Viet Nam.
Viec thu thdp thong tin dtfdc thifc hidn qua bang khao sdt du'de nhdm ldc gia chud'n bi nhdm la'y y kid'n chuyen gia ve cdc tieu chi ddnh gid thude 5 vidn canh cung nhtf ly trpng cua cae vidn eanh SBSC. Cdc lieu chi danh gid difdc ke thffa iff edc nghien ctfu trtfdc. sau khi tdng hdp y kie'n cua cdc phdng ban vii cac chuyen gia, tac gia se thd'ng nha'l lai ve viee stf dung hodc chinh stfa cdc tieu chi danh gid sao eho phii hdp nha't vdi ddc thu cua Nam A Bank.
2.2. Phgm vi nghien edu
Nhdm nghien ctfu stf dung cde ngudn dtf lieu thtf cap ttf cdc nghien ctfu cd lien quan tren the gidi va tai Viet Nam, cdc lai lieu thu thdp tai Nam A Bank vd tam nhin. stf menh, gid tn cdt Idi, chien Itfdc... giai doan 2020 - 2025. Ben canh dd, cac chi tidu ldng hdp ve kd'hoaeh va kei qua kinh doanh, kd'hoaeh ddo tao. quy che luyen dung... giai doan 2018 - 2019 cung dtfdc tham khao trong qud irinh xdy dtfng cac bg chi so'do Itfdng cua the die'm phdi trien ben vtfng.
3. Ke't qua nghten ctfu & kid'n nghi 3.L Ke't qud nghien ctfu
Sau khi Iham khao cdc nghien ctfu trtfdc day vd xay dtfng BSC, nhdm tac gid Ii/a chpn thu'c hien xay dtfng SBSC theo md hinh 9 btfdc cua Hiep hdi BSC Hoa Ky. Sau khi danh gid tdng thd' ve thi Irtfdng ngan hang thtfdng mai Viet Nam, Iham khao cac chie'n Itfdc va muc tieu chie'n Itfdc iff ban lanh dao Nam A Bank, nhom lid'n hanh xay dtfng sd dd chie'n Iifdc nhtf Hinh 2.
Stf dung bang cau hdi khao sat kd't hdp vdi phdng van sau cac chuyen gia ngoai Nam A Bank cung nhtf cae thanh \idn chij ban Ianh dao, nhdm nghien ctfu lid'p tuc lap hdp va xay dtfng cac lieu chi do Iifdng eho SBSC nhtf Bang I.
Cud'i cung, du'a trdn cdc kel qua phdn tich va lap hdp. nhdm nghidn ctfu manh dan thao luan va de xua't cacgiai phap chie'n Iffdc eung nhtf ehi tie'l 16 trtnh van dung va phan bd cde chi' lieu xud'ng mdi phdng ban. bp phan \ a ed nhan irong qua Irtnh trien khai van dung SBSC tai Ngan hang Nam A.
So 7 - Thdng 4/2020 227
TAP Ci coKB n m t
Hinh 2: Sd dd chien Mc cua Hal sd Nam A Bank
Tii chinh 1
* L^iohuln
* Phit trien m^ng hi6i
Khich hing
* Tbda mSn t6i da nhu c i u c ^ K H
* Big Data
Qny trinh n^.l>(
* RAt ngin thdi gian giao djch cAa KH
* NSng cao chit lu^ng sin phim dichvy
* Ting cuAng quin 1^ nU ro
P h i t trien b i n vihig
* Tin dvng xanh
* Cfin bing ty 1$ nam nd
* K6o d^ thdi ^ian vd chit lupng lim vi$c cua nhin vi€a
* Tham gia dv in b&o v^ mdi tmdng
Hyc hoi vi phit triin
* Nhin sv xuit sic
* Cdng ngh$ h i ^ d|u
J
4.2. Kie'n nghi
Dc xdv dffng vd trid'n khai ihanh cdng SBSC can cd long hda mdl loat cdc didu kien bao gdm:
mpl dpi ngu nhan sir cd day dii kie'n thtfc ldng quat iren td't ca cac ITnh vffc hoat dgng cua ngan hdng, mpl ed sd viit chat dap ffng ve cac didu kien tridn khai nhtf cde phan mem cdng nghd de giiip ddnh gid hieu qua boat ddng. Tuy nhien tren he't. van can cd sff ung hg cua ban Idnh dao [rong sudi qud trinh irien khai thffc hicn. Do do. nhdm tde gia manh dan de xua't mgt so' kid'n nghj nhff sau:
Thd nhd'l. phai lap hdp vd ddo lao dtfdc dgi ngu cdn bd chu chdt trong qud trinh xdy dtfng vd trien khai SBSC tai Xuan hdna Nam A Dav la nhffng
nhan sff cd hid'u bid't ve SBSC, cdch thtfc trien khai cung nhtf phtfdng thtfc ddnh gid cac chi tidu do Iffdng de cd the' lan toa tai cdc ddn vj phong, ban...
Cae nhan stf nay ed the lap hdp ttf ban quan tri ciia cac ddn vi phong, ban hoae ttf cdc can bd tre, ndng ddng dtfdc dao tao bai ban.
Thd hai, can phai thdng tin vd cde chie'n Itfdc va chtfdng trinh hanh dgng de'n ta't ca cdc nhan vidn trong Hoi sd de' mpi ngffdi hieu dtfdc vj tri, vai tro cua minh trong SBSC. qua do cd the chung tay thtfc hien td't cdc muc lieu da dat ra. Viee nay ddi hdi qud trinh ddo tao ngi bd phai do cdc cdn bd chu chd't d tren thffc hien hodc cd the mdi them cdc ehuyen gia dao tau d bOn ngoai. Muc
228 So 7 - Thang 4/2020
TAI Glim-NGAIi HANG-IAO IIEM
Bang 1. Cac lieu chi trong SBSC tqi Hoi sd Nam A Banl<
VHncinh
Tai chinh (40%)
!
Khach hang (10%)
Quy trinh n$ib$
(30%)
1
'
1 ' Hpchdiva
phat trie'n (10%)
Phat trid'n ben vffng 1
(10%)
Muc tieu
Gia tSng lgi nhuan
Phat then mang ludi
Gia tdng t^ 1$ hai long ci!ia KH
Thi^t l$p mfii quan h$ vdi cac d[nh che tai chfnh, NH dgi ly
Gia tang sfi iffdng KH Tinh gpn quy trinh giao dich
Cai tien san pham djch vy
"Iang cudng quan ly rui ro
"rang so lugng chirdng trtnh thi dua ngi bp fang cffdng cac khoa hgc cho can bd lanh dgo/ CBNV
Giam ty 1? nhan vien nghi viec Ty l§ thoa man cua nhan vien ve mdi tnJdng lam viec
Tang miic dd ffng dung CNTT
Gia tang ngudn tin dung xanh
Can bang ty IS nam nO
Keo dai thdi gian va chat liipng lam viec CLia CBNV
Chi tiSu do ludng long tai san
Loi nhuan tn/dc thue Sfi dti huy dgng vdn Du no cho vay Ty le no xau
So ddn VI kinh doanh md mdi So diem giao djch dang hoat dong Chi sfi hai long ciia KH npi bp Chi so hai long cua KH ben ngoai
So lUdng djnh che tai chinh/NH dai ly dang giao d|ch
Sfi lupng KH dang giao djch Thdi gian xff ly mpl giao dich
Ty 1^ cac van ban, quy trinh, san pham lal ddn vj duac xay dung, hoan thidn va cai tien theo ke hoaeh Ty le an loan vfin
Tyle VI pham quy dmh
So lUdng chuong trinh thi dua npi bp hang nam Sfi lugng khoa dao tao cho CBNV
Ty le hoan thanh so gid dao tao so vdi mtfc quy djnh Ty le nhan vien nghi viec
Chi so thoa man ciJa CBNV ve mdi trudng lam vi^c
Ty le tfng dung CNTT trong cdng viec Thtf hang ve Ung dung cdng ngh^ tren lhi trudng.
Dung tin dung xanh , Ty le nhan vien nam/nO
Ty le lanh dao la nO | Ty le nhan vien gdn bo lau dai tai NH |
Dp tud'i nghl huu trung binh '
' Tham gia du an bao ve mdi trudng So luong du an Inen khai trong nam
Ty le rac khd phan huy thai ra mdi trudng hang nam
So 7 - T h a n g 4/2020 229
TAP CHl CONG T H K G N G
lidu la dd' dien giai cac chie'n Itfdc. tam nhin. stf mang. gid trj cot ldi cua Ngan hang Nam A thanh nhtfng lidu thtfc rd rang, ddn gian va cu the. Ttf dd cd the giup cho mdi cdn bp edng nhan vidn trong ngan hdng hieu rd trach nhidm cung nhtf vai trd eua minh trong vide thtfc hien chidn Itfdc.
Tren ed sd nay, viec phan bd cac chi tidu xudng mdi ddn vi phdng, ban vd xud'ng moi cd nhan trong ngan hang se du'de tid'n hanh thuan ldi va hieu qua hdn.
Thd ba, trong qud trinh thtfc hidn. can cd stf hd trd cffa edng nghe de cd the tid't kiem thdm thdi gian va ehi phi. mang lai hidu qua liim viee cao hdn. La mdt ngdnh kinh doanh dich vu dac ihii. ndn hau hd'l td't ca cdc ngdn hang ddu coi cdng nghd la xtfdng song nham dam bao hoat dpng he thd'ng ngan hdng dtfde thdng sud'l. Do do. viec dp dung cdng nghe trong nganh dich vu ngdn hang cd nhieu thuan ldi hdn so vdi cac nganh nghe khde. Ngoai ra, vide dp dung cdng nghe cung giiip cho qud trinh truyen tai thong tin, iruven thdng ndi bg trong Ngan hang Nam A thuan ldi va nhanh hdn. giup tie't kiem thdi gian, ehi phi eung nhtf cai tie'n qu\
trinh ngi bd - mdt trong nhffng khia canh quan trpng cua SBSC. nhdm phue vu khdch hang tot hdn vd giup ndng cao vi the'canh canh.
Thdtu, sff bao trd iff ban giam dd'c va hdi ddng quan tri cua Ngan hang Nam A dd'i vdi nd Iffc xdy dffng vd van dung SBSC. Nd'u khdng tim dUdc sff thd'ng nhal ve muc tidu cung nhu muc dich. thie'u di sff tin Iffdng vao cong dung cua SBSC ttf phia cdc nha quan trj cao ca'p thi chac chdn rang vide tridn khai van dung se sdm tha't bai. Dd' Iam dtfpc dieu ndv trong qua trinh xdy dtfng. trien khai SBSC can lien kdl vdi eae mue tieu ma cac nha qudn tri didu hanh mong mudn ve chd'l lifdng dich vu. hidu
sua't tai ehinh, vdn hda ngan hang, CAC mdi quan h^
vdi khach hang...
Thd ndm, viec duy tri SBSC bhng each thie'l ldp cdc chinh sach. thu tuc va quy trinh la hdt stfc quan trpng dd hd thd'ng quan ly cua Ngan hdng Nam A cd the dtfa vao dd trong sud't nhffng giai doan thay ddi, phdt trien va trtfdc dp Itfc ttf nhffng dd'i thii canh tranh tff khap ndi trdn lhe gidi.
4. Ke't luSn
Vdi vai trd nhff mot he ihd'ng quan ly chid'n Itfdc, he thd'ng do Itfdng vd ddnh gid hidu qua hoal dpng cua mpl td chtfc, SBSC giup chuyen lai chie'n lugc cua mdt to chtfc thanh cac hanh dpng cu lhe.
Diem ndi trdi ciia SBSC la cd the' giup can bJing giffa cdc miic tidu ngan han va dai han, giffa muc lieu ben ngoai va npi bp, dtfa ra cdc thtfdc do cd ve phUdng didn tai chinh va phi tai ehinh - chtf khdng nhu cdc edng eii ddnh gid hoat dpng truyen thdng chi thien ve edc thtfdc do lai chinh.
SBSC gilip nha Ianh dao cd the nhin thd'y mpt btfc tranh loan didn va chdn that nha't, khdch quan nhd'l ve linh trang hidn lai ciia to chtfc minh. Vdi ke't qud dat dtfdc trong qua trinh thtfc hien nghien ctfu xay dtfng the diem phat trien ben vffng lai Ngan hdng Nam A, nhdm nghien ctfu da phdn tich vd neu ra dugc Iy do can ihie'l cho viec trien khai dp dung SBSC tai ngan hang, xay dffng dtfde b3n dd chid'n Iffdc va cae lidu chi do Iffdng, chffdng trinh hanh ddng giup ban lanh dao cd the kiem sodt eae hoat ddng nhdm dat dtfdc cdc miic tidu chien Itfde da de ra. Ben canh do, trong qua trinh nghien etfu vd tie'n hdnh khao sat, nhdm tde gia ciing da phat hien ra nhidu diem manh va diem yeu cOa ngdn hang cung nhu nguyen nhan cua nd thdng qua mdi quan hd nhan qua cuaSBSC, de tff dddUa ra cdc hffdng eai thidn •
I VI LIEI THAM KHAO:
1, Kuroshi. N (2014). To Balanced Scorecard or Noi lo Balanced .Scorecard. Thai is The Question, JoMr/i«/0/
Straiegy & Perforinance Munaiiemeni. 2, f 1). 31-38.
2. Langfieid-Smiih. Dav id Smiih. Paul Andon. Ronald Hilton. Hellen Thome. (201S i.
Infonnation for t rcaiuji; and managing value". Slhed. McGraw-Hill Irvi'in.
Mii'i'i'.'i'meni Accounting:
230 So 7 - Thang 4/2020
TAiCHJNI-NGANIIANfi-BAOfllEM
Ngay nhan bai: 17/3/2020
Ngay phan bi^n danh gia va sQ"a chffa: 27/3/2020 Ngay cha'p nh§n ddng bai: 7/4/2020
Thdng lin Idc gid:
I.TS. TRAN NGQC HUNG Khoa Ke'toan - Kid'm toan
Trtfcfng Dai hpc Cdng nghidp TP. Ho Chi Minh 2. Ll/U ANH THU
Hpc vidn cao hpc Trtfdng Dai hpc Cdng nghiep TP. Hd Chi Minh
BUILDING A SUBTAINABILITY BALANCED SCORECARD:
EMPRIRICAL RESEARCH AT NAM A BANK
• PhD TRAN NGOC HUNG Faculty of Accounting a n d Auditing, Industrial University of Ho Chi Minh City
• LUU ANH THU Postgraduate student.
Industrial University of Ho Chi Minh City
ABSTRACT:
In die ongoing trend of economical global integration, it is an essential requirement for enterprises to not only mnovate on dieir own activities but also management methods lo improve their competitiveness. According to Langfied-Smith et al.,(2018) the implementation of die Subtainability Balanced Scorecard (SBSC) model can not only help to address the above requirements by assessing performance based on measurement of financial factors as well as non-financial faclors such as the services quality, needs of customer, employees loyalty, etc.
but also include die elements of sustainable development from mission, strategic goals into the specific action plans. This research were conducted by using qualitative research methods, basing on secondary data sources fi-om relevant researches in the world and Vietnam, the relevant documenls collected at Nam A Bank aboul their vision. mis.sion. core values, strategy, etc. during the period from 2020 to 2025 to build a SBSC al Nam A Bank for annual evaluation.
Keywords: Susiainabiliiy Balanced Scorecard (SBSC). sustainabiliiv developmenl, performance measurement. Nam A Bank's headquarters.
So 7 - T h o n g 4/2020 231
