The performance prism highlights that on the one side,
stakeholders represent the reference point for value creation, and on the other side, the
necessary actors for the functioning of an organisation. Unlike the Balance Scorecard and
the Business Excellence Model, which focus attention on the role of learning processes
and, more generally, on the management of intellectual capital, the performance prism
highlights the importance of capabilities. It adopts a competence-based view of an
organisation. In other words, the ability of a company to generate a value is based on
organisational capabilities.