The #BusinessContinuity is the fulcrum of the anti-crisis model required by article 2086, paragraph 2 of the Civil Code: in Anglo-Saxon culture it is defined as “going concern”, or all those actions that serve to ensure a better future for the company.

The most effective tool to measure it is the Balanced Scorecard, a method of measurement and business management, introduced in the 90s by Kaplan and Norton, which does not measure the budget numbers, but the actions that determine them.

Based on the quality control of the financial statements, we may find ourselves in front of a company that despite having a solid financial and economic balance, could have a loss of business continuity due to quarrels between shareholders, hostile business climate, poor innovation, loss of shares of market, poor training activities: all this could create inefficiencies, develop losses in turnover and open a corporate crisis.

Instead, the Balanced Scorecard is a management technique that facilitates the process of identifying objectives and measures applicable at an operational level as well, provides a performance measurement system that allows identifying the most important aspects of the business.