The findings support several positive significant associations. Direct associations are
found between value-creating processes within the internal process perspective. These results support
the feasibility of integrating environmental, social and innovation-orientated value-creating process
into the internal process of the four-perspective SBSC model. The results also provide evidence about
the extent to which direct or indirect associations exist between the four SBSC perspectives: first, direct
association of human capital (learning and growth perspective) with value-creating processes (internal
processes perspective); second, direct association of value-creating (internal processes perspective) with
customer value (customer perspective); and third, direct and indirect associations of value-creating
(internal processes perspective) with financial performance (FP; financial perspective).