Peter Gallo

Faculty of public administration

Pavol Jozef Šafárik University in Košice,

Slovakia

p.peter.gallo@gmail.com

ORCID 0000-0001-5193-1997

Linking HR scorecard to strategy creation in industry enterprises

Veronika Čabinová

Department of Development, Information Technologies and Quality Assurance,

University of Prešov in Prešov,

Slovakia

veronika.cabinova@unipo.sk 

ORCID 0000-0003-4367-3590

Ján Dobrovič

University of International Business ISM Slovakia in Prešov,

Slovakia

dobrovic@vste.sk

ORCID 0000-0002-0637-106X

Bohuslava Mihalčová

Department of Economics and Management,

University of Economics in Bratislava with seat in Košice,

Slovakia

bohuslava.mihalcova@euba.sk 

ORCID 0000-0001-7958-3429

Abstract. This paper examines the application of the HR Scorecard method in conjunction with the Balanced Scorecard to strengthen business strategy and promote sustainable development in industrial manufacturing enterprises. The study addresses the limited body of research on HR Scorecard implementation, particularly within the industrial sector, and explores its integration with the Balanced Scorecard as a tool for strategic performance management. A questionnaire survey was conducted among large manufacturing enterprises in Slovakia with more than 250 employees. Hypothesized relationships between variables were tested using the chi-square method. The analysis revealed a statistically significant relationship between the implementation of the Balanced Scorecard and the use of the HR Scorecard. However, fewer than 25% of the surveyed enterprises currently employ the HR Scorecard. No significant relationship was identified between HR Scorecard usage and foreign ownership of the enterprises. The findings offer practical guidance for managers and entrepreneurs considering the adoption of the HR Scorecard, emphasizing enabling factors and noting the relatively low adoption rates among Slovak enterprises compared with their international counterparts. The results underscore the importance of linking the HR Scorecard to the Balanced Scorecard and to overall corporate strategy as a means of improving organizational performance and fostering sustainable development in industrial manufacturing enterprises.

Received: October, 2024

1st Revision: June, 2025

Accepted: August, 2025

DOI: 10.14254/2071-8330.2025/18-3/2

JEL Classification: L10, L20, L60, M20, O15

Keywords: HR Scorecard, Balanced Scorecard, strategy, sustainability, industry