Step 1.
A Corporate Scorecard defines overall strategic priorities and context
Step 2.
Each SBU develops
a  long-range plan
and BSC consistent with the corporate strategic agenda
Step 4.
Departments, teams
and individuals develop scorecards consistent
with their organization’s strategy
Corporate / Group
SBU C
SBU B
SBU A
Teams and Individuals
Support Functions
Step 3.
Each Support Unit develops a scorecard to support the internal customers
Align all levels of the organisation