전략에의 기여를 통한 이사회 역할 제고 방안 - 이사회 BSC 및 전략적 스코어카드의 활용 방안을 중심으로 -

Ever since major governance scandal such as Enron and Worldcom and financial crisis of2009, the role and responsibilities of Board of Directors(BoD) became a key issue in the field ofbusiness and society as a whole. A lot of researches have been done to make an effective (systematic and legal) oversight be inplace. Most of researches focused on the compliance dimension such as optimal BOD structure,selection of non-executive outside directors, requirements of the assignment of variouscommittees such as audit committee, remuneration committee etc. However, true enterprisegovernance consists of two domains; conformance part(sometimes called corporate governanceor compliance) and performance part(sometimes called business governance). Relatively lessemphasis has been put on the performance part especially on strategic engagement which coversstrategy setting as well as the execution and monitoring of strategy. In an aim to filling the gap between the ideal status and reality, this paper. based on literaturereview dealing strategy engagement, finds the reason why strategy engagement is not at satisfactorylevel and suggests application of the scorecard framework such as BoD BSC, strategic scorecard,New Jealand-type BSC to embrace an approach of strategic dynamism. Scorecard framework isvery useful in the sense that it forces BoD and its directors not only to have a regular review ofstrategic performance but also engage in the strategy setting process effectively. In addition,self-evaluation of BoD itself and balanced set of nonfinancial measures which encourages strongBoD dynamics is suggested so that BoD has the chance of leading itself to better composition ofcapable BoD members who can provide strategic advice as well as due oversight.