The Balanced Scorecard is a framework that helps organizations visualize their strategy and translate it into operational objectives across four perspectives: financial, customer, internal processes, and learning and growth. It includes both financial and non-financial metrics that cover past, present, and future periods, as well as internal and external metrics that are causes and effects. The document provides an example of how Disney used the Balanced Scorecard across the four perspectives, including objectives, metrics, and targets for each perspective. It also outlines action plans and initiatives for each perspective.